9911796707
TMI Blog2020 (7) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... were engaged in "Construction Activities‟. It appeared to revenue that the activities undertaken by the appellant were covered for levy of service tax. Therefore, investigations were initiated and various records were resumedand statements were recorded. On the basis of examination of said documents it appeared to revenue that appellant were providing "Construction of Residential Complex Service‟ for the period upto 30.06.2012 and same service after 01.07.2012 being covered by the provisions of Section 66 E of the Finance Act, 1994. It was stated in the show cause notice dated 14.10.2015 issued to appellant that appellant had informed through a declaration dated 07.10.2015 that for each independent complete villa and/or flat so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore they were not liable to pay service tax. They further submitted that they were constructing single residential unit and the same was not a part of residential complex and therefore, their activity was not covered by "Construction of Residential Complex Service‟ prior to 01.07.2012 and that since they were constructing single residential unit, service tax on the same was exempted through Sl. No.14 of Notification No.25/2012-ST dated 20.06.2012 for the period after 01.07.2012. They further submitted before the Original Adjudicating Authority as follows:- "In the instant matter, there is no residential complex and all the units sold to the buyers were constructed at different places in the same locality or area. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come buyer before Sale. (e) That the entire sale consideration was received at the time of execution of Sale deed. (f) That the agreement between the Party and the vendors are for transfer of immovable property by way of sale. (g) The Party renounces all rights to any part of the property that is transferred as evident from Registered Sale deed. (h) That from the perusal of the sale agreement executed between the Party & buyers it reveals only transfer of land on which residential units were built and no other built-up facilities such as share in the common roads, community facilities or any other facility had been transferred or assigned specifically to a house owners. (i) It is not an allegation of the department in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard the Party submits that in the financial year 2014-15, the Party had not hired the service of any Labour contractor. The payment of wages were paid directly to the daily wages labour individually and obtained the signature or thumb impression on the vouchers and copy of such record is enclosed herewith for your reference marked as Annexure No.4. In this regard the Party further submits that the liability of Service Tax under RCM arises. When for obtaining the said services the receiver had executed a contract from the labour contractor or manpower service provider and the same is absent in the present matter. On the basis of foregoing discussion as narrated above, it is apparent that the demand of service tax under RCM is devoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the construction activity taken up by appellant was for construction of individual villas and individual residential units and the same were constructed at different places in the same locality and therefore, the same were not covered by the definition of Residential Complex for the period up to 30.06.2012. He has submitted that neither the show cause notice nor the findings by authorities bellow established that for the period prior to 30.06.2012 appellant was engaged in construction of complex, where more than 12 residential units with common facilities were being constructed. He has further submitted that the finding by the Original Adjudicating Authority that there was no such requirement of minimum 12 residential units for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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