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TMI Blog2014 (5) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... sidential buildings were allotted to the families who are identified as Below Poverty Line families based on lottery system. It is not very clear from the records that Surat Municipal Corporation has charged any amount from these families. We find that the contract entered by the appellant with Surat Municipal Corporation specifically talks about the execution of property only for construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 to 30.06.2010, the appellant had provided/ rendered services under the category of Construction of Complex services to Surat Municipal Corporation. 2. Learned counsel appearing on behalf of the appellant draws our attention to the impugned order and show cause notice. He would submit that there is no dispute that the appellant had constructed 112 residential buildings under Jawaharlal Neh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been identified. It is his submission that the decisions in the case of Khurana Engineering Limited and other decisions are distinguishable as they were constructing on the order placed by some Government agencies. He would submit that the services rendered by the appellant to Surat Municipal Corporation is taxable service and Surat Municipal Corporation would not have given these residential dwel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Corporation has charged any amount from these families. We find that the contract entered by the appellant with Surat Municipal Corporation specifically talks about the execution of property only for construction of building under JNURMP scheme and they are paid by Surat Municipal Corporation. Prima-facie, we are of the view that the said construction activities of the appellant may not be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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