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M/s Yash Construction & Suppliers Versus CST & ST, Raipur

2016 (1) TMI 703 - CESTAT NEW DELHI

Works contract - construction of residential houses - taxability prior to 01/06/2007 and after - Held that:- the applicant is not liable for service tax for construction of independent houses, in view of the Tribunalís decision in Macro Marvel Projects Ltd. vs. CST, Chennai [2008 (9) TMI 80 - CESTAT, CHENNAI]. The service tax liability of the applicant for the period prior to 01/06/2007 is not on strong ground. Similarly, the tax liability under Jawaharlal Nehru National Urban Renewal Mission an .....

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Service Tax Stay Application No. 59097 of 2013 in Appeal No. 58504 of 2013 - Stay Order No. 53356/2015 - Dated:- 12-10-2015 - SHRI G. RAGHURAM, PRESIDENT AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Manish Gaur, 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 .....

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of recovery of the adjudicated amount. The learned Counsel for the applicant Shri Manish Gaur, submitted that the applicant is undertaking various construction work for Raipur Development Authority, Nagar Nigam, Tourism Board, PWD Department of Chhattisgarh. He contended that service tax liability is not sustainable as per the details and reasons stated below :- (i) construction of residential houses, as they are independent houses, the activities are not liable to service tax under construction .....

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tion commissioning service. Service tax liability confirmed under this head is ₹ 5.48 lakhs ; (iii) Services rendered in respect of construction of godown for storage of agricultural products is not to be considered as for commercial building. Hence, no service tax is liable. Amount involved is ₹ 2.63 lakhs ; (iv) Construction of complex under Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana are exempt under Notification No. 28/2010-ST. Tax amount involved ͅ .....

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R. 913 (S.C.). The service tax involved for the period prior to 01/06/2007 will be around ₹ 7.56 lakhs. Further, it was pleaded that there were some contracts for supply of materials on which service tax of ₹ 4.03 lakhs have been confirmed. The learned Counsel also submitted that they have already paid ₹ 7,38,854/- which included interest of ₹ 89,227/- and, hence, prayed for waiver of further payments. 4. The learned AR Shri Amresh Jain reiterated the findings of the Orig .....

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