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TMI Blog2014 (6) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... tent of Rs. 40 lacs and odd. What appears from the submissions made in this regard is that the Tribunal has wrongly recorded the concession made by the consultant towards liability for payment of the service tax in relation to the commercial and industrial construction services, Residential complex services, in the capacity of a contractor on the basis of the work order issued by the West Bengal Housing Board. It is strongly contended that the work order issued by the West Bengal Housing Board does not incorporate service tax to be paid on execution of the work and, therefore, the demand on account of the service tax is not sustainable. Before this Court, it is submitted by the learned Advocate appearing for the petitioner that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The other fact which the petitioner intends to bring before this Court is the written submissions filed before the Tribunal containing Chart which shows service tax liability to the extent of Rs. 40,81,074/-. The petitioner tried to impress this Court over the said Chart that the Tribunal has wrongly interpreted the same as concession and/or admission on the part of the petitioner towards service tax liability and should have been read conjointly with the averments made in paragraph 6(i) of the said written submission. The entire submission, which is canvassed before this Court appears to have been made on the recording of the facts by the Tribunal in the impugned order. Though the learned Advocate is not ad idem with the aforesaid concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for payment of service tax. What could be culled out therefrom is that the Board intimated the petitioner and approached the Service Tax Authority for seeking exemption for payment of service tax. According to the petitioner, the Board has not communicated that the Authority has exempted the service tax rendered by the petitioner in terms of the said work order from the purview of the service tax. If I look into the Chart filed before the Tribunal it appears that the West Bengal Housing Board have communicated the liability on the works contract service and the liability upon service tax at Rs. 40,81,074/-. Though the Tribunal should not have used the expression admitted but meaningful reading of the written submission as well as the Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered under the commercial and industrial construction services. It is held that the tax liability under the Commercial and industrial construction services can be attracted only in cases where a person had engaged in construction of new building or civil structure or part thereof, which was used or occupied, or engaged primarily in commerce or industry, or work intended for commerce or industry, but did not include roads, airports, railways, transport terminals, bridges, tunnels and dams. A view was taken therein that the recipients of the construction service from the appellants being the Central Government departments / Central Government Public Sector Undertaking cannot be said to have been engaged in primarily in commerce and industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions rendered by the Tribunal as well as the High Court. Since I have held that the decision in the case of URC Construction (P) Ltd. (Supra) has no manner of applicability in the present context, it would be too academic to deal with the ratio laid down by this Court as well as the Apex Court in the above-mentioned reports which otherwise does not admits any ambiguity on the proposition of law laid down therein. It is manifest from the materials placed from the record that the petitioner, who is working as a contractor would suffer greater hardship if the entire amount is directed to be deposited with the Service Tax Authority. This Court feels that to bring the equilibrium the petitioner is directed to furnish a Bank Guarantee to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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