9911796707
TMI Blog2018 (10) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER ANIL CHOUDHARY : The issue in this appeal is whether, in the facts and circumstances, the appellant has rendered services under the category of "Work Contract Service" and whether they are liable to service tax w.e.f 1.6.2007 under the category of "Construction of Complex Service" for the construction of residential houses. 2. Heard the parties. 3. On perusal of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty hall, common water supply etc." The noticees have vehemently argued that the houses constructed by them were standalone houses whereas a complex require more than 12 residential units in building or buildings. It is not in dispute that the number of LIG/MIG/HIG houses constructed by the noticees in various colonies of the Rajasthan Housing Board was not less than thirteen units but the noticees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the Rajasthan Housing Board develops and constructs large residential complexes comprising more than twelve residential units over an area having common facilities and the noticees have not produced any evidence to the contrary, I hold that they had provided construction of complex services. In this case, I have also gone through the Hon'ble CESTAT order in the case of Shri A.S. Sikarwar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, etc." 5. Having considered the rival contentions, we find that it is an admitted fact that the appellant had rendered the services under the heading "Works Contract Service", for which there is no proposal in the show cause notice for payment of tax. The demand of tax in this case is under the heading "Construction of Complex Service" as defined under Section 65(91a) read with Section 65(30a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of abatement of 67% towards the material component from the gross value of work done in terms of Notification No.15/2004-ST, as amended by the notification no.1/2006-ST. 6. We find that the confirmation of demand for the period post 1.6.2007 under the category of "Works Contract Service" is bad, as there is no proposal in the show cause notice for payment of service tax under this cat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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