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TMI Blog2018 (5) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to construction of complex, should not be subjected to levy of service tax on the service defined under Section 65 (105) (zzzh) of the Act. In other words, who so ever provides such service, which is composite in nature, shall not be liable to pay service tax Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65 (105) (zzzh) of the Finance Act, 1994. The said refund application was filed by the respondent, in terms of the judgment delivered by the Hon ble Delhi High Court in W.P. (C) 2235/2011 and W.P. (C) 2971/2011, in the case of Suresh Kumar Bansal and ors. vs. Union of India [ 2016 (6) TMI 192 - DELHI HIGH COURT ] . In the said judgment dated 03/06/2016, the Hon ble High Court have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zh) of the Finance Act, 1994 was the subject matter of dispute before the Hon ble Delhi High Court. In the case of Suresh Kumar Bansal and ors. vs. Union of India, the Hon ble Delhi High Court vide judgment dated 03/06/2016 have held that no service tax shall be levied on composite contracts. The relevant paragraph in the said judgment dated 3rd June, 2016 is extracted herein below :- 55. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zzh) of the Act. In other words, who so ever provides such service, which is composite in nature, shall not be liable to pay service tax. Claiming of the benefit of the judgment dated 03/06/2016 cannot be denied to the appellant as the same was rendered in rem and not in personem . Therefore, I do not find any infirmity in the impugned order, so far as it set aside the adjudication order and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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