TMI Blog2018 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... and under said category. The Adjudication Order was held to have travelled beyond the scope of Show Cause Notice and the demand was held as being not sustainable under Works Contract which otherwise was raised in the Show Cause Notice under another category. The Adjudication Order was held to have travelled beyond the scope of Show Cause Notice and the demand was held as being not sustainable under Works Contract which otherwise was raised in the Show Cause Notice under another category - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/4128/2012 [ DB ] - Final Order No. 52900/2018 - Dated:- 31-8-2018 - HON BLE MR. C. L. MAHAR, MEMBER ( TECHNICAL ) And HON BLE MRS. RACHNA GUPTA, MEMBER ( JUDICIAL ) Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department. 4. With respect to the construction of complex during the impugned period, it is submitted by the appellant that they had constructed the residential complex of not more than 12 residential units and hence the construction was not liable to be taxed under the said category. As far as the Commercial or Industrial Construction Services, it is submitted that the constructions were for the use of organisations and institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and as such were not for the purpose of profit i.e. the construction was noncommercial in nature, hence was not taxable. It is mentioned that due to this reason the ST-3 returns for the impugned p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant in the financial year 2005-06 have been dropped by the Adjudicating Authority on the ground that the construction was of individual residential house and was not that of the residential complex and that the road is excluded from the ambit of Commercial and Industrial Construction Service. Out of the six construction works awarded to appellant in the year 2006-07, demand qua 4 of them have been dropped for the same reason as above. However, the construction of residential building at Moji Colony, Jaipur was held taxable having more than 12 flats and the construction of temporary guard rooms in Jagatpura is held taxable for want of the evidence for the residential units being less than 12 in number. In the year 2007-08, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into existence as a new category of taxable service w.e.f. 01.06.2007 under Section 65(105)zzzza of the Act. We observe that period of some demand herein is prior 01.06.2007 though the major demand is post existence of this new taxable service but the fact remains is that the Show Cause Notice dated 20.10.2010 has been issued to the appellant towards the demand under the category of Construction of Complex Service and Commercial and Industrial Construction Service for the entire period mentioned in the Show Cause Notice. In the given circumstances, irrespective that the concept of Works Contract Service got introduced during the impugned period of demand but demand was not raised under the said service. Law has been settled that when no de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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