Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2019 (12) TMI 123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed that if the residential unit is intended for personal use or it is being used by other persons on rent then such unit is not covered by the definition of residential complex and therefore not eligible to be subjected to levy of service tax under construction of residential complex service. Further, this being a case of demand, the onus was on revenue to establish that the residential units constructed by the appellant were covered by the definition of residential complex to raise the demand. Revenue has not produced any evidence in the proceedings to establish that the residential units constructed by appellant were not for personal use. The said onus was not discharged by Revenue to establish that the residential units constructed were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e for the period from 2006-2007 to 2009-2010 in respect of construction for said residential quarters. Initially the demand was confirmed and penalties were imposed through an Order-In-Original dated 26.03.2013. The same was challenged before this Tribunal and this tribunal through Final Order No. ST/A/71739/2018 dated 02.08.2018 had remanded the matter to the Original Authority with a direction to reconsider the matter in view of decisions of this Tribunal in following cases:- a. Sugandha Construction Private Limited Vs. Commissioner of Central Excise, Bhopal reported as 2018 (9) G.S.T.L. 399 (Tri.-Del.) b. Brahma Developers Vs. Commissioner of Central Excise, Tirunelveli reported as 2018 (10) G.S.T.L. 27 (Tri. Chennai) c. Nitesh Estates L .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ructure is constructed for intention of personal use then the same is not covered by the definition of residential complex. She has further submitted that the Act has also defined what is personal use and personal use includes permitting the structure for use as residence by another person on rent or without consideration. She has submitted that all quarters constructed by the appellant were for personal use of the employees of the organizations on payment of rent and therefore the said quarters were for personal use and therefore the construction activity undertaken by the appellant was not for construction of residential complex and therefore the same did not attract levy of service tax. She has further relied on all the four decisions st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of residential complex for giving it on rent to the employees of Income Tax department and therefore this service cannot be included in the definition of residential complex services. It is basically the case of one department taking the help of another department to get the work done basically because of specialization of that department in preparing documents and get the work executed. 6. We note that in the said case of Khurana Engineering the construction was done by M/s Khurana Engineering and contract was awarded to M/s Khurana Engineering by CPWD and CPWD was engaged by Income Tax department for construction of quarters to be used as residences by the staff. Therefore, the ratio of the decision of this Tribunal in the said case of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||