TMI Blog2020 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... h Hi-Tech Textile Park was constructed for providing training and welfare facilities to the worker employed. KHTPL is not a commercial entity but a body created by Ministry of Textile for providing common infrastructure to textile industries. There is force in appellant s submission that the construction service done by the appellant is with material and it had paid VAT on works contract as per Rajasthan VAT Act. Therefore it would fall under works contract service . The service provided by the appellant falls under Works Contract Service but the department has classified the service under Commercial or Industrial Construction Service and not under Work Contract Service. Appeal allowed - decided in favor of appellant. - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x ₹ 97,35,666/-. 4. Being aggrieved by the Order dated 29/11/2013, the appellant is before this Tribunal. 5. The learned Counsel appearing on behalf of the appellant advanced the following arguments against the findings of impugned order-in-original. 6. With regard to demand of service tax for construction of Janopayogi Bhawan for Maheshwari Samaj, it has been submitted that the construction for Maheshwari Samaj has been for social and religious purposes and not for commerce or industry. Our attention was invited to certificate given by the President, Maheshwari Samaj, Jodhpur stating that the said building made by the appellants for Maheshwari Samaj will be used for the purpose of social and religious purposes and the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (10) G.S.T.L. 27 (Tri.). (d) Gupta Construction Co. Vs C.C.E 2018 (3) TMI 507-CESTAT New Delhi. 8. It has further been submitted that the service of construction of residential complexes for government for use of its employees is not taxable. Attention of the Bench was drawn to the finding of Adjudicating Authority regarding dropping of demand for construction of peon quarters for Rajasthan State Agricultural Marketing Board holding that it would fall under the exclusion clause of the definition of construction of residential complex services since it was for the personal use of the staff and not meant for sale. 9. With regard to demand of service tax for construction of common amenities building for Kishangarh Hi-Tech Textile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the work order/agreement wherein it has been clearly mentioned that the contract for construction was with material. Therefore, the counsel submitted that the services would fall under Works Contract Services and not under Commercial and Industrial Construction Service . It has also been submitted on behalf of appellant that since all the construction was with material, it would merit classification under Works Contract Services as the construction work done by the appellant is with material and the appellant had paid VAT on the Works Contracts as per the Rajasthan Vat Act. The contract being a composite contract, cannot be brought under service tax liability under Commercial or Industrial Construction Service (CICS). Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 177 (S.C.) 12. The learned Departmental Representative for Revenue has relied on the impugned order and the findings of the learned Commissioner. 13. After considering the submissions made by both the sides and after perusal of record of the appeal, we find that the appellant provided construction service in all the cases with material. The perusal of work order/agreements show that all the construction services in dispute is with material. Therefore, the counsel for the appellant correctly submitted that the services fall under Works Contract Service and not under Commercial or Industrial Construction Service . The construction of common Amenities building for Kishangarh Hi-Tech Textile Park was constructed for providing traini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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