TMI Blog2020 (11) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... TRU regarding classification of work undertaken. (c) Examine if there is any provision in the Works Contract (Composition Scheme for payment of service tax) Rules, 2007 whereby the department can, in the absence of any request from the assessee, impose the composition scheme or calculate the amount of service tax based on it. Appeal allowed by way of remand. - Service Tax Appeal No. 30115 of 2017 - FINAL ORDER No. A/31108/2020 - Dated:- 9-11-2020 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) Shri Srinivas Chaturvedula, Advocate for the appellant. Ms N. Sailaja Kumari, Authorized Representative for the respondent. ORDER 1. This appeal is filed against Order-in-Original No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dt.29.12.2014 was served upon the appellant seeking to reject their classification of the service under construction of residential complex service and instead classifying the same under the Works Contract Service and after applying the Works Contract Composition Scheme demanding differential duty both on the proposed payment for land owner s share as well as payment of service tax on the builder s share. After following due process, learned Commissioner, by the impugned order, has confirmed a demand of ₹ 88,35,368/- and appropriated an amount of ₹ 7,59,613/- paid by the appellant under VCES. He further appropriated an amount of ₹ 33,84,623/- paid earlier as Service Tax on the builder s share of the flat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been clarified that Construction of Complex Service is the appropriate head for classification and not Works Contract Service . He argued that this direction is binding on the officers and learned Commissioner could not have taken a different view. He further submits that the aforesaid letter also clarifies that in view of the fact that construction of residential complex services involves not only rendering services and transferring goods but also transferring the immovable property in the form of undivided share of land an enhanced abatement of 75% is provided. He would submit that if the enhanced abatement available to them is reckoned the amount of service tax paid by them plus the amount deposited under VCES is more than the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g considered rival submissions, we find that the adjudicating authority must be given an opportunity to examine the case in the light of: (a) The order of this bench in the case of Vasantha Green Projects (supra) and PNR Infra India Pvt Ltd (supra) with respect to the land owner s share of the flats. (b) Letter F.No.332/22/2015-TRU dt.05.09.2016 of TRU regarding classification of work undertaken. (c) Examine if there is any provision in the Works Contract (Composition Scheme for payment of service tax) Rules, 2007 whereby the department can, in the absence of any request from the assessee, impose the composition scheme or calculate the amount of service tax based on it. 10. In view of the above, leaving all issues open, without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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