2010 (10) TMI 778

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..... has observed that irrespective of the works contract between service provider and the service receiver, the nature of services provided was leviable to service tax as per the definition of ‘construction of complex’ given in the Finance Act – Held that:- issue involved is complex and requires consideration of definition of construction services, various decisions of Tribunals/Courts and also liabi .....

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..... been demanded from the appellants and penalties have been imposed under various sections of Finance Act, 1994, on the ground that during the period 2005-06 and 2006-07, appellants were engaged in providing services of construction of residential complex and failed to discharge service tax liability. 2. Heard both sides. Learned advocate submits that in the impugned order Commissioner (Appeals .....

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..... sar Steel Limited and the appellant is constructing residential complex was meant for Essar Steel Limited only. 3. Learned DR on the other hand submits that since the service provided was of residential complex, the question of works contract does not arise. 4. I have considered the submissions made by both the sides. The issue involved is complex and requires consideration of definition o .....

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