2016 (1) TMI 703

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..... , Advocate For the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The applicants are engaged in providing various taxable services like commercial or industrial construction service, construction of residential complex service, the erection commissioning or installation service etc. Proceedings were initiated against them for non-payment of servic .....

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..... ent houses, the activities are not liable to service tax under construction of residential complex service. Reliance was placed on the Tribunal's decision in the case of Macro Marvel Projects Ltd. vs. CST, Chennai reported in 2008 (12) S.T.R. 603 (Tri. - Chennai) as affirmed by the Hon'ble Supreme Court in 2012 (25) S.T.R. J154 (S.C.). Tax amount attributable to this service is Rs. 19.64 lakhs ; .....

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..... rities is not subjected to service tax (tax involved Rs. 65,767/-). 3. The learned Counsel also pleaded that the services provided by them are of composite nature, rightly classifiable under "work contract" service. These services are not liable for tax prior to 01/06/2007 in view of the decision of the Hon'ble Supreme Court in Larsen & Toubro Company Ltd. reported in 2015 (39) S.T.R. 913 (S.C.). .....

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..... nsideration is not available. Similarly, the learned AR contested the applicant's plea regarding contracts for only supply of goods. He submitted that the applicant is mentioning about the schedule in a composite contract to plead that the supply is a separate contract. Such argument is not justifiable. Regarding construction of godown, the learned AR stated that the said godowns were for storage .....

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..... nstruction of godown and fencing and other work done for Nagar Nigam etc. Considering all these facts and also the fact that they have discharged service tax of Rs. 7.38 lakhs already, we find it fit and proper to order for further deposit of Rs. 7.5 lakhs with proportionate interest within six weeks and to report compliance on 11th December, 2015. On payment of this ordered amount, the recovery o .....

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