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TMI Blog2013 (2) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... stated facts of the case are that the appellant are engaged in 'Construction of Commercial or Industrial Construction' and 'Construction Complex' and registered with Service tax on 30-10-2009. From the perusal of particulars of bill wise realization details and from the balance sheet of the appellant it was observed that during the period from Jun' 05 to Jun' 09 they have taken up Construction projects amounting to Rs. 3,10,57,175/- (both Residential and Commercial/Industrial) on which Service tax of Rs. 11,36,984/- is payable by them which they have not paid. 2.1 As it appeared that the appellant has provided the above taxable services without taking service tax registration and without payment of service tax a Show Cause Notice No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant in relation construction of residential quarters to Central Government Employees or as the case may be the Police Department or the Pondicherry University, are taxable services within the statutory definition of "Construction of Complex Service; (iii) that the activities such as the making of Tower foundation for BSNL cannot be considered as Construction of Commercial or Industrial Service (under Section 65(25b) read with Section 65 (105)(zzq) of the Finance Act, 1994) for being brought under Service tax net, much less under "Execution of Works Contract" service (under Section 65(105)(zzzza) of the Finance Act, 1994) which service came into effect from 1-6-2007; (iv) that in the present case, the basic fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady been decided by this forum in the case of M/s. Senthil Constructions v. Joint Commissioner of Central Excise, Puducherry Commissionerate vide OIA No. 127/2011 (P-ST), dated 17-6-2011. 4.1 During the hearing, in addition to reiterating the submissions made already in the appeal memorandum, he has further emphasized that this is a case where the Original Authority demanded Service tax under three different categories namely (i) Construction of Complex Service (ii) Commercial or Industrial Construction Service and (iii) Works Contract Service. In this regard, he has submitted that since his client undertook the construction service for Income Tax and Police Departments for their own use and not for sales, no service tax is payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d quarters for the Police Department is taxable under "Construction of Complex service"? I find from the records that the appellant had constructed apartments for Pondicherry University and quarters for Police Department during the period July 2005 to December 2008 and the Department had demanded Service tax on such construction under "Construction of Complex" Service. The appellant during the personal hearing had brought to my notice that this forum had already decided the said issue vide O-I-A No. 127/2011 (P-ST), dated 17-6-2011 in the case of M/s. Senthil Constructions v. Joint Commissioner of Central Excise, Puducherry Commissionerate. As per Section 65(91 a) of the Finance Act, 1994, "Residential Complex" is read as under : "Reside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had constructed tower foundation for M/s. BSNL during Jan 2006 to June 2009. The Department had demanded Service tax on such construction under the category "Commercial or industrial construction" service. But I find from the records that the appellant had paid service tax under "works contract" service for such construction to M/s. BSNL w.e.f. 1-6-2007. The Lower Adjudicating Authority had also accepted the amount paid by the appellant under works contract service for their services rendered to M/s. BSNL during the period from 1-6-2007 to 19-12-2009 vide impugned Order-in-Original and appropriated the same. As the Lower Adjudicating Authority had accepted the service tax paid by the appellant under the category "Works Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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