TaxTMI 
TaxTMI 
2024 (10) TMI 1401
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....5(30A) of the Finance Act, 1994 but did not pay the service tax on the full amount of consideration received by them and the disputed period is from 01/2008 to 08/2010. Based on the above, therefore, the Show Cause Notice dated 05.12.2011 came to be issued proposing to recover the service tax for the services of construction of complex service along with applicable interest and penalties. 2. It appears that the taxpayer upon receipt of the SCN filed a reply which was considered by the original authority during adjudication and thereafter, vide Order in Original No. 17/2013-ADC dated 29.11.2013 the adjudicating authority confirmed demands proposed for the above period under the category of construction of residential complex service along w....
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....ontra, Shri Harendra Pal Singh, Ld. Asst. Commissioner appearing for the respondent-Revenue relied on the findings in the impugned order. 7. After hearing both sides, we find the only issue to be decided by us is, "Whether the Revenue is justified in fastening the service tax liability on the appellant under CRCS"? 8. We find that there is no dispute as regards the facts are concerned. We have considered the order of this bench relied on by the Ld. Advocate; after hearing both the parties, this bench has held as under : 5.1 The Learned Advocate for the appellant would submit that the issue of taxability either under CCS or WCS has been laid to rest by a catena of orders of various Benches of the CESTAT, wherein the decision of the Hon'b....
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....use of the service recipient, no Service Tax is payable in view of the exclusion in the definition of residential complex service. (v) After 1-7-2010, Service Tax is chargeable under the head of "construction of complex services" if it is service simpliciter and under "works contract service" if it is a composite works contract. (o) In view of the above, it is well settled legal position that whether the service is rendered as service simpliciter or as a works contract, no Service Tax can be levied on construction of residential complex prior to 1-7-2010. Learned Counsel would submit that for the period post 1-7-2010, they have been discharging Service Tax appropriately. This is a fact which can be verified to ascertain the full tax lia....