TMI Blog2018 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax under the category of “Works Contract Services” or not? - Held that:- Revenue has not been able to give any details of the appeal filed before the Hon’ble High Court. Even, the fact as to whether the same stands admitted by the High Court or not, has not been placed. Also, the issue involved is the taxability of the services and applicability of exemption notification and as such the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we proceed to decide the appeals itself. 2. The issue involved in both the appeals is as to whether the construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna would be liable to service tax under the category of Works Contract Services or not. While extending the benefit to the respondents, Commissioner (Appeals) has relied upon various decisions includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ALLD/2013 dated 31.12.2013, No. 120/ST/ALD/2015 dated 22.07.2015 and No. 267/ST/ALLD/2015 dated 16.12.2015 respectively, wherein appeals were allowed after observing that the construction service of residential flats provided by the appellants, under Manyawar Kashi Ram Ji Shaheri Garib Avas Yojna, was neither commercial in nature nor for the purpose of profit making, and thus, was not taxable. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in the case of Ganesh Yadav. Apart from the above we also note that the issue involved is the taxability of the services and applicability of exemption notification and as such the appeal was, in any case required to be filed before the Hon ble Supreme Court and not before the Hon ble High Court. 5. Inasmuch as the Tribunal s decision in the case of Ganesh Yadav holds the field, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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