TMI Blog2019 (10) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice that the appellant is constructing residential complexes along with material and the same is having merit classification under the category of Works Contract Service as held by the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] - it has been held that for the period prior to 1-6-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction of road and the same is exempt as per the Notification No. 17/2005-S.T., dated 7-6-2005, therefore, no service tax is payable by the appellant. Appeal allowed - decided in favor of appellant. - ST/3/2010 - Final Order No. A/60881/2019-CU(DB) - Dated:- 22-10-2019 - Shri Ashok Jindal, Member (J) and Raju, Member (T) Shri Hari Om Arora, Advocate, for the Appellant. Shri H.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction of Residential Complexes and Site Formation Services . Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that as they are constructing flats along with material, therefore, the merit classification of their services is under Works Contract Service as held by the Hon ble Apex Court in the case of CCE, Kerala v. M/s. Larson Toubro Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Residential Complex Services :- We find that it is an admitted fact in the show cause notice that the appellant is constructing residential complexes along with material and the same is having merit classification under the category of Works Contract Service as held by the Hon ble Apex Court in the case of M/s. Larson Toubro Limited (supra). We find that it has been held that for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T., dated 7-6-2005 does not say that if it is not a public road then it is liable to be taxed. Therefore, we hold that the appellant is engaged in the construction of road and the same is exempt as per the Notification No. 17/2005-S.T., dated 7-6-2005, therefore, no service tax is payable by the appellant. 8. In view of the above discussion, we dropped the demand confirmed against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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