TMI Blog2018 (5) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of Construction of Commercial or Industrial Service - Held that: - It is evident from the work entrusted to the appellant that the same are not for construction of residential houses. Since the appellant is an independent service provider, the activities undertaken by it, in our considered view, should not fall under the category of Construction of Residential Complex Service . Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are that during the disputed period, the appellant was awarded with the work order for undertaking Civil Masonary Work for M/s Prabhu Constructi on, Panaji, Goa. During the course of scrutiny of records in the premises of the Appeal No. contractee M/s Prabhu Construction, it was observed by the Service Tax department that the activity undertaken by the appellant pursuant to the work order, were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub - contractor for M/s Prabhu Construction. He contended that since the activities were for the construction of residential flats, which were less than twelve in numbers, such activities cannot be considered as taxable service, under the category of Construction of Commercial or Industrial Service . He further submitted that the activities undertaken by the appellant was composite in nature, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services and should be taxed under the category of Construction of Commercial or Industrial Service . 5. Heard both sides and perused the records. 6. We find that M/s Prabhu Construction ha d awarded the job contract to the appellant for construction of RCC Slabs / Beams, Excavation of Tank, Rubble Packing for Foundation, Cement Plastering of Walls / Ceiling, Laterite Stone Masonery etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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