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Commissioner of Central Excise, Allahabad Versus Manoj Kumar Singh

2016 (8) TMI 590 - CESTAT ALLAHABAD

Classification - work contract service -demand of tax, interest and penalty - taxability - CBEC Circular No. 123/5/2010-TRU dated 24.05.2010 - government construction would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to Service Tax - Held that: - The works contract services (at the cost of repetition) falling under Construct .....

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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 Revenue has filed this appeal along with application for stay of the impugned Order-in-Appeal No. 120/ST/ALD/2015 dated 22/07/2015. 2. The brief .....

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details were procured from M/s VDA and it so appeared that the services so rendered by the party to the M/s VDA, is covered under the category of "Work Contract Services." The party was constructing civil structures, repairing, doing alteration, renovation or restoration of old structures, completing and finishing job, installation of electrical and electronic devices etc. under contract and work orders of the M/s VDA, Varanasi. It was alleged that the party has received the gross amo .....

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s 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 4.12% 973816 2011-12 14879814 4.12% 613048 Total 50197870 2044410 Thus it appeared that during the period from 2007-08 to 2011-12, the party had evaded service tax to the tune of ₹ 20,44,410/(Rupees twenty lakhs forty four thousand four hundred and ten including E .....

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he appellant had preferred appeal before the Learned Commissioner (Appeals) on the ground that they are registered with Sales tax department under Works Contract and had paid Sale Tax/Trade Tax. Further, the work done by the appellant for Varanasi Development Authority (VDA) is not commercial in nature but are in the nature of Civil Amenities for the general public. In Clause (b) of Section 65(105) (zzzza) its provided the tax is leviable under the classification "Work Contract" only i .....

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sed 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 property is not transferred and Govt. holds the rights to change the mode of use of its own property at anytime. d. Thus the Govt. uses its property through its subjects, hence it is undoubtedly used by .....

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structure is used, or to be used" for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthrtopic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions ar .....

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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) Service .....

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Services rendered for construction of Govt. buildings under Kashi Ram Yojna are not taxable under Construction of Complex service too. The Govt. uses building as its own property through its subjects. Ownership is not transferred to anyone. Thus it is undoubtedly used by the Govt. itself personally. Hence activities relating to construction of these buildings are under the exclusion clause of the Construction of Complex Service. The issue whether the services are performed by a contractor or a .....

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