9911796707
TMI Blog2018 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case are that the appellant entered into various contracts: (A) For construction of residential complex in Hydro Power Project colony for the power generation company which they use for residence of their staff working on the said dams. (B) Construction of peripherals of construction of Hydro Electricity Dams such as Headrace Tail/Tunner, Approach road, Construction of cooling water sump Desilting Tank, Power Channel and water conductor and Construction of Hydel project. (C) Supply of Construction equipments/machinery to be used in construction of dams and residential complex. 3. The revenue is of the view that the appellant is engaged in the activity of Construction of residential complex and construction of commercial or indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was for self use of Hydel Power Generator Company for its staff. Such construction is excluded from the taxability under Section 65 (91a) of the Act, therefore in the light of the decision of the Hon'ble Tribunal in the case of Mall Enterprises 3016 (41) STR 119 (Tri.), the demand is not sustainable. 5. With regard to the commercial and Industrial construction for activity of construction items namely Headrace Tail/ Tunnel, Approach road, Construction of cooling water sump desilting tank, power channel and water conductor and Construction of Hydel project are the services in respect of Dam and the same is exempt from payment of service tax in terms of 65 (25b) of the Finance Act, 1994 as held by this Tribunal in the case of PES En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posite contract wherein the appellant are providing service along with the material, therefore, in the light of the decision of the Hon'ble Apex Court in the case of Larsen & Toubro Limited (Supra), the merits classification of the above services is works contract service and show cause notice has not invoked the provisions of Section 65(105)(zzza) of the Finance Act, 1994, to demand of service tax from the appellant. Moreover, we find that the residential complex which has been constructed by the appellant is for the personal use of the staff of the services recipient, therefore, in the light of decision in the case of Mall Enterprises (Supra) as residential complex has been constructed for the personal use, the demand of service tax is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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