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2017 (1) TMI 660 - CESTAT NEW DELHI

2017 (1) TMI 660 - CESTAT NEW DELHI - TMI - Composite works contract - construction of residential building in terms of contracts entered into with their clients - extended period of limitation - Held that: - the service tax liability in respect of composite works contract has been settled by the Hon’ble Supreme Court in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] where it was held that works contract is a separate species of contract distinct from contracts for services simplicitor .....

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ish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri S.S. Dabas, Advocate for the appellant Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran The appeal is against order dated 25/11/2011 of Commissioner (Adjudication), Service Tax, New Delhi. The appellants were involved in construction of residential building in terms of contracts entered into with their clients. The Original Authority confirmed service tax demand of ₹ 67,9 .....

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ite nature of contract has been admitted by the Adjudicating Authority. As such, there is no service tax liability on such works contract prior to 01/06/2007 in terms of decision of Hon ble Supreme Court in CCE & C, Kerala vs. Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.). Further, it was also contended that the residential complexes constructed for armed forces at Jaipur and Jaisalmer were for personal use for armed forces and cannot be subjected to tax. The demand for ex .....

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