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TMI Blog2024 (6) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... by the officers of the Internal Audit team that the appellant had received money under the head 'advances' towards the ensuing projects and also received certain amounts for carrying out additional work at the existing flats. The appellant had not paid service tax on the advance amounts received for the ensuing projects and had not discharged service tax on the amounts received for additional works carried out for existing flats. 2. Show Cause Notice dated 07.10.2010 was issued to the appellant proposing to demand service tax under the category of 'Construction of Residential Complex Services'. After due process of law, the Original Authority confirmed the demand, interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in the case of Real Value Promoters Pvt Ltd, vide Final Order Nos.42436-42438/2018 dated 18.09.2018, wherein it is held that works contract which is composite in nature cannot be subjected to levy of service tax under CICS/CCS for the period upto 01.07.2012. It is submitted that the Original Authority has confirmed the demand under Construction of Residential Complex Services by denying the abatement. On appeal, the Commissioner (Appeals) allowed abatement. This would clearly establish that the works executed are composite contracts involving both supply of materials and rendition of service. It is prayed that the appeal may be allowed. 6. Ld. Authorised Representative, Shri R Rajaraman appeared for the department and reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex". The expression residential complex was defined in Section 65(91a) of the Finance Act, 1994 as any complex comprising of - "(i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by any authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f complex service falling under Section 65(105)(zzzh) of the Finance Act, 1994 and that if no person is engaged by the builder, promoter, developer for construction work who undertakes construction work on his own without engaging the services of any other person than in such cases, in absence of the service provider and service recipient relationship, the question of providing taxable service to any person by any other person does not arise. W.e.f. 1-7-2010 an explanation was added to Section 65(105)(zzzh) which was as under :- "Explanation. - For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorized by the builder before, during or after co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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