TMI Blog2017 (12) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... proval by an authority under any law for the time being in force. This clarification has been issued after a specific reference has been made by the Director (Contracts), DGMAP, Army Headquarters, New Delhi - the construction is for the Ministry of Defence for use of the Army personnel and as such, these are for personal use. In such situation also, it gets excluded from the tax entry - demand set aside. Commercial and Industrial Construction Services - the appellant claimed that these are carried out in pursuance to a composite works contract - Held that: - This aspect requires re-verification and a fresh decision by the Original Authority as the Apex Court decision laying down the law on the tax liability in the case of Commissioner, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not attract service tax liability as they are not covered by the statutory definition for such tax. First of all, these residential units are for personnel use of the army personnel and were built for Directorate General of Married Accommodation Project Indian Army. Further, it is also submitted that these constructions do not require any approval from any Authority under any law for the time being in force. On these grounds, the appellants are not liable to service tax under Construction of Residential Complexes Service . 3. Regarding their tax liability under Commercial and Industrial Construction Services , ld. Counsel submitted that the said property is not for sale and same is for use by Cantonment Authorities for use for commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such situation also, it gets excluded from the tax entry. In this connection, we refer to the decision of the Tribunal in Khurana Engineering Ltd. - 2011 (21) STR 115 (Tribunal-Ahmedabad). 8. Regarding construction of commercial shops and complexes, we note that the same is liable to tax. However, the appellant claimed that these are carried out in pursuance to a composite works contract. In such case, the liability to service tax will arise only w.e.f. 1.6.2007 as held by the Apex Court in Larsen Toubro Ltd. (supra ). This aspect requires re-verification and a fresh decision by the Original Authority as the Apex Court decision laying down the law on the tax liability on composite works contract was not available during the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
