TMI Blog2019 (2) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P. Dinesha, Member (Judicial) Shri. M. Karthikeyan, Advocate for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench: The appellants were engaged in Construction of Residential Complexes, namely, Manchester Grand and Manchester Albatross . 2. Proceedings were initiated against the appellant inter alia proposing to demand service tax of ₹ 25,87,835/- under Construction of Residential Complex Service as defined in Section 65(91a) of the Finance Act, 1994 with interest thereon as also imposition of penalties under various provisions of law. In adjudication, the Original Authority confirmed the amounts proposed in the Show Cause Notice and imposed penalties under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following case law : M/s. G.D. Builders Vs. Union of India 2013 (32) S.T.R. 673 (Del.); M/s. BCC Developers and Promoters Pvt. Ltd. Vs. C.C.E., Jaipur 2017 (52) S.T.R. 22 (Tri. Del.); and M/s. National Building Construction Corpn. Ltd. Vs. C.C.E. S.T., Raipur 2017 (51) S.T.R. 74 (Tri. Del.). 5. Heard both sides and have gone through the facts. 6. It is seen from paragraph 13 of the impugned Order that the appellant, even during the proceedings before the Commissioner (Appeals), had argued that the contracts were in the nature of Works Contract involving sale of material and service. However, the lower appellate authority has reasoned that the appellants could not claim the service as being with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue under consideration. Similarly, the case of M/s. BCC Developers and Promoters Pvt. Ltd. (supra) was relied upon by the Ld. AR to invite our attention to the decision wherein the demand of service tax for the period from April 2006 to February 2010 was confirmed, even though in the nature of composite contracts. On perusal of the said judgement, we note that the Tribunal had no occasion to consider the decision of the Hon ble Apex Court in the case of M/s. Larsen and Toubro Ltd. (supra). Thus, the said decision, though refers to the fact that Works Contract Service was introduced with effect from 01.06.2007, has not taken note of the decision of the Hon ble Apex Court referred to supra. Another case relied upon by the Ld. AR is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
