9911796707
TMI Blog2025 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... for Housing Board Haryana under 4 different Agreements. During the period April 2009 up to September 2012, the services were alleged to be covered under construction of Complex Services by the Department both in Pre and Post Negative List period whereas the appellant maintained that they were providing "Works Contract Services" and same being provided to the Government, was in the nature of exempt services. 2. Both sides fairly agree that the matter is covered by the decisions of Bajrang Lal Gupta Vs Commissioner of Delhi-III (2023) 9 Centax 199 (Tri. Chandigarh) for the Pre Negative List period and by Bharat Bhushan & Company Vs State of Haryana- 2016 (44) STR 195 (P&H) for the Post Negative List period. 3. We agree with the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what was proposed was to impose Service Tax amount of Rs. 90,96,501/- u/s 73(1)(a) of the Finance Act. In view of the explanation submitted in response to the show cause notice, the original authority held that the tax could not have been leviable under the said Act u/s 73(1)(a). However, the original authority proceeded to impose the tax under the head 'Business Auxiliary Service' which is taxable u/s 73(1)(d) and 73(1)(e). The fact that there was no proposal in the show cause notice to include the income as auxiliary business service is indisputable in view of the contents of the show cause notice and therefore in the absence of any notice issued to the respondent in view of the provisions of Section 73, it is clear that impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use other than for commerce, industry, or any other business or profession. 18. "Original works" has been defined in Clause 2(y) of the notification dated 20-6-2012 to mean the meaning as assigned to in Rule 2A of the Service Tax (Determination of Value) Rules, 2000. 19. On a plain reading of the notification dated 20-6-2012, in our view, the service being provided by the petitioners would clearly fall in the exemption clause, as the Board is a governmental authority having been set up under a State Act, i.e., Haryana Housing Board Act, 1971. It is wholly controlled by the State Government. BPL houses constructed by the petitioners are meant for residential purpose and not for commerce, industry or any other business or profession. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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