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TMI Blog2014 (7) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of complex service’ upto 30/05/2007 and under Section 65 (105) (zzzza) as Works Contract Service w.e.f. 01/06/2007 is not sustainable - Decided in favour of assessee. - Appeal No. 3769 of 2012 - Final Order No. 52125/2014 - Dated:- 22-4-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : S/Shri Manish Gaur and Pawan Shree Agarwal, Advocates For the Respondent : Shri Amresh Jain, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The facts leading to filing of this appeal alongwith stay application and miscellaneous application for early hearing of the stay application are, in brief, as under. 1.1 The appellant are a partnership firm with Shri Anurag Sharma, Shanker Je ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05) (zzzh) readwith Section 65 (30a) and 65 (91a) of the Finance Act, 1994 as the same is construction of residential complex service. On this basis, a show cause notice dated 31/10/12 was issued to the appellant firm for demand of service tax amounting to ₹ 2,67,60,681/- under proviso to Section 73 (1) of the Finance Act, 1994 alongwith interest thereon under Section 75 ibid on the amount received by the appellant for this activity during the period from 2005-2006 to 2008-2009 and also imposition of penalty on them under Section 76, 77 and 78. 1.2 The above show cause notice was adjudicated by the Commissioner vide order-in-original dated 27/07/12 by which the Commissioner holding that the appellant have provided the taxable ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with GHP have only developed the land belonging to GHP by leveling the land, construction of boundary wall, construction of roads, laying of underground cables and water pipelines, laying of underground sewerage lines with sewer treatments plant, development of land scaped gardens, development of drainage system, development of water harvesting system, demarcation of individual plots, construction of overhead tanks for storage waters etc., that none of these activities for development of land are construction of complex service or works contract service and that in view of the above, the impugned order confirming service tax demand by treating the appellants activity as construction of complex service upto 30th May 2007 and as Works Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 3 Nos. completely landscaped gardens as per the design of landscaping consultants alongwith plantation in township. 5,435,000 7. Construction laying of open and underground Drainage lines as per norms of JDA 5,673,000 8. Development of Water harvesting system as per norms of JDA 1,327,000 9. Construction and Erection of main gate as per design of Architect. 18,200,000 10. Construction of Dividers and Footpaths along- with plantation. 3,463,000 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bling work including laying of optical fiber cables, laying of construction of open as well as underground drainage lines, as per the norms of JDA, development of water harvesting system, construction of underground as well as overhead tanks for storage of water, laying of underground water pipelines in the township, development of landscaped lawns in the earmarked areas etc. The development of land for township is not covered by the definition of construction of complex service as given in Section 65 (105) (zzzh) readwith Section 65 (39a) and 65 (91a) or by the definition of Works Contract Service in Section 65 (105) (zzzza) w.e.f. 01/06/2007. It is not even disputed that the construction of residential complexes was undertaken by other co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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