TMI Blog2016 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... /5/2010-TRU dated 24.05.2010. All the services of the appellant related to civil construction under Management, Maintenance or Repair and construction of govt. buildings, rendered to Varanasi Development authority are not liable to Service Tax. This is also held in the case ECP HOUSING (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK 2011 (9) TMI 122 - CESTAT, MUMBAI. Assessee not liable to pay service tax - stay application rejected - decided against revenue. - ST/70135/2015(DB) - Stay Order No. 70229/2016 - Dated:- 19-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb, Assistant Commissioner (AR) for Appellant Ms Vanashri Dubu, Advocate ORDER Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay service tax of ₹ 20,44,410/- (inclusive of Education cess and H S Education Cess) as per Table-I below: Year wise Payments and service tax liability of the party Period Taxable Amount received Rate of S. Tax S.T ax payable 2007-08 1141464 2.06% 23286 2007-08 14089 4.12% 5784 2008-09 2989191 4.12% 123155 2009-10 7410700 4.12% 305321 2010-11 23636312 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt thereof is primarily for the purpose of commerce or industry. Accordingly, the appellant challenged its Service Tax liability. The Learned Commissioner (Appeals) recording detailed findings and taking notice of Section 98 which was introduced into Finance Act with retrospective effect from 16/06/2005 and also following the CBEC Circular, allowed the appeal observing as follow:- a. The appellants had constructed building to be used as residence, it was for personal use of the government. b. It is apparent that activities of the appellant is for the construction of Govt. buildings/flats which was got constructed through the VDA for its own use. c. Even though the possession was given to BPL families the ownership of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial and builders would be subjected to Service Tax. Accordingly these services even if rendered under work contracts are excluded in terms of CBEC Circular No. 123/5/2010-TRU dated 24.05.2010 11. Thus I observe that as per the provisions of the Act and rules made there under, the appellant's activities are not activities covered under the ambit of taxable services under Construction of Complex. The reliance placed by the appellant on the decided case laws in their submissions is found to be appropriate. 12. Thus on going through the facts of the case, the contentions in appeal, the provisions of law, CBEC circulars and the case laws cited by the appellant, I find that (A) Services rendered for managem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of govt. buildings, rendered to Varanasi Development authority are not liable to Service Tax. In view of the above observations and findings, I pass the following order:- ORDER Order-in-original No. (ST/120/2012) 91 of 2014 dated 20.3.2014 is set aside and the Appeal No. 245/ST/APPL/Alld/2014 of the appellant is allowed. 4. We find that under similar facts of circumstances this Tribunal in M/s J.B. Constructions Vs Commissioner of Central Excise, Nagpur [2014-TIOL-1817-CESTAT-MUM], wherein it was observed that Prima facie no service tax liability arises on construction of low cost housing Vipassana Kendra for Nagpur Improvement Trust Ramtek Municipal Council. Again in view of the aforesaid it is apparent th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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