TMI Blog2017 (12) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... o be examined to determine whether the number of residential units are above 12 and the other requirements of the tax entry are fulfilled. There are multiple contracts subjected to service tax. It is necessary that each of the contracts is to be examined and finding recorded - matter is remanded back to the Original Authority for fresh decision after giving due opportunity to the appellant - appeal allowed by way of remand. - Service Tax Appeal No. 58504 of 2013 - Final Order No. 58079/2017 - Dated:- 20-11-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Manish Gaur and Rachit Jain, Advocates for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed service tax liability under 4 categories of services. The nature of contracts and the scope of service rendered by the appellants have not been examined alongwith the applicable legal provision. Mostly summary findings were recorded in spite of detailed defence taken by the appellant ; (c) the contract executed by the appellants require specific examination to find out whether or not these are taxable only as works contracts w.e.f. 01/06/2007; some of the contracts are only for sale of goods and some others are with reference to non-commercial building or civil structure. These aspects were not examined for a clear finding by the Original Authority ; (d) the appellants clearly pleaded that it is the status of the building o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 01/06/2007. The contracts which are only for sale of goods will not attract service tax. Further, the status, nature and use of civil construction is relevant to decide the tax liability under commercial or industrial construction service. The status of recipient of service is of no relevance. If the building or civil structure is used for commercial purpose, tax liability may arise subject to fulfillment of other conditions. There should be clear finding in respect of claims made by the appellant with reference to certain civil structures as being non-commercial in use. The contracts with reference to construction of residential complex has also to be examined to determine whether the number of residential units are above 12 and the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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