TMI Blog2018 (6) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ts in the course of construction is a service but to themselves. Therefore, either way no tax can be levied on such activity - appeal allowed - decided in favor of appellant. - ST/684/2008-DB & ST/685/2008-DB - Final Order No. 20812 – 20813 / 2018 - Dated:- 13-6-2018 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER And HON'BLE SHRI P. ANJANI KUMAR, JUDICIAL MEMBER Mr. K. S. Naveen Kumar Mr. Dakshina Murthy, Advocates K.S. Ravi Shankar For the Appellant Mr. Matrupsharan, AR For the Respondent ORDER Per : P. Anjani Kumar M/s. Classic Property and M/s. Classic Promoters and Developers have been alleged to have evaded service tax on construction of complex services, falling under sub-clause (91a) of clause 65 of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable only from 1.6.2007; Hon ble supreme Court further held in CCE ST vs. Sobha Developers: 2017-TIOL-29-SC-ST held that the decision in CCE vs. Larsen Toubro does not require reconsideration. 3.1. The counsel for the appellants further submitted that the following decisions held that work contract services cannot be retrospectively imposed (a). Vijay Shanthi Builders Ltd vs. CST 2018(9)GSTL 257(T) (b). Vistar Construction P. Ltd vs. CST 2016 (44) STR 675(T) (c). Madhukar Mittal vs. CCE 2017(4) GSTL 412(T) (d). URC Construction Pvt. Ltd. vs. CCE 2017-TIOL-1214-CESTAT- MAD (e). Krishna Homes vs. CCE 2014 (34) STR 881 (T) (f). Asia Brown Boveri Ltd. vs. CCE ST, 2018-TIOL-957-CESTAT- BANG (g). Hindus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the activity of construction; in terms of Section 65(zzzh), any activity undertaken in relation to construction of complex is taxable; Board Circular No.332/35/2006-TRU dated 1.8.2006 and Master Circular No. 354/28/2007-TRU are applicable to only recipient of service whereas the appellants are service providers; duty was correctly calculated; the service rendered by the appellants is squarely covered under Construction of complex service as explained in CBEC Circular No.98/2007-ST dated 4.1.2008; Ratio of Fire Pro Systems Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore: 2008 (10) STR 606 (Tri-Bang.) is squarely applicable. 5. Heard both sides and perused the records. Precise issue to be decided in the instant case is as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants in the course of construction is a service but to themselves. Therefore, either way no tax can be levied on such activity. 6. It is interesting to note that that the same Commissioner (Appeals) in respect of an Order-in-Appeal No.159/2009 passed in their own case has held that no service tax is leviable during the period 1.7.2006 to 31.3.2007. Learned Commissioner (Appeals) has relied upon CBEC Circular No.108/02/2009 dated 29.1.2009 (issued from file No 137/12/ 2006 CX-4). The circular has amply clarified in para 3 as under: The matter has been examined by the Board. Generally, the initial agreement between promoters/builders/ developers and the ultimate owner is in the nature of ‟agreement to sell‟. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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