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M/s Baba Construction Pvt. Ltd. Versus Commissioner of Central Excise & S.T., Ghaziabad

2017 (5) TMI 1389 - CESTAT ALLAHABAD

Liability of tax - construction activities mainly non commercial structures - Held that: - in respect of all the residential units constructed for Ghaziabad authority, for the Ministry of Defense, and under JNNURM, none of the constructed blocks have got 12 or more units, attracting levy of service tax under Section 65(105) (zzzh) - the whole SCN is unsustainable and the demand as raised is bad and against the provisions of law - appeal allowed - decided in favor of appellant. - ST/53899/2014-CU .....

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nt-assessee engaged in providing construction activities mainly non commercial structures, whether service tax have been rightly demanded vide the impugned Order-in-Original amounting to ₹ 3,37,11,817/-, pursuant to SCN dated 16th July, 2013 along with equal amount of penalty of ₹ 3,46,98,648/- under Section 78 of the Act and further penalty under Section 76 of the Act and further penalty of ₹ 5000/- under Section 77 and imposition of late fee of RS.20,000/- under Rule 7 of STR .....

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x with regards to such construction services. In the course of investigation, search was conducted in the premises of appellant on 13/10/2010 and also statement was recorded of the accountant Mr. Arun Kumar Shrivastava. Subsequently, the summons were issued requiring the appellant to produce additional documents like Customers/Development authorities, details to whom taxable services under the category of Construction of Residential Complex Service and Commercial or Industrial Construction have .....

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-11 and another SCN dated 16/07/2013 with respect to period 1st April, 2011 to 31st March, 2012 were issued alleging that the appellant is liable to discharge service tax liability on services provided in relation to Construction of Residential Complex Service and Construction of Industrial and Commercial Complex Services. Both the show cause notices were adjudicated by the common impugned Order-in-Original dated 17.04.2014, confirming tax ₹ 3,46,98,648/- with interest and penalty imposed .....

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ion under IHSDP scheme of JNNURM in Bilashpur City. Contract dated 05.05.2008 61,73,343/- Total 3,46,98,648/- Demand prior to 01.04.2007 (Rs.1,63,77,441*33%) (works Cont.) Time barred (beyond 5 years from SCN) 54,04,556/- Remaining Demand 2,92,94,092/- 6. So far construction of 144 and 72 multistoried residential units in Rajendra Nagar with respect to contract awarded by Ghaziabad Development Authority is concerned, it is submitted that there are only six units in a block constructed. For the p .....

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r for personal use by Army Personnel, is the work allotted by Lieutenant-General, Directorate of Married accommodation project, Army Headquarter, Kashmir House, New Delhi, the same being not of commercial nature. neither for sale, but for use of Army personnel, it is urged that the same is not taxable under the provisions of Section 65 (105) (zzzh). Further, it is admitted fact in the Order-in-Original that each block contains G+3, that is 4 units and accordingly on this score also the said cons .....

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