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TMI Blog2018 (6) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... ce only w.e.f. 1.6.2007 - categorization of the service under “construction of complex service” in the adjudication order cannot be sustained. Time Limitation - Period from 1.6.2007 to 30.09.2010 - Held that:- There were confusion during the relevant time with regard to proper classification of the service. Since the Department has not specifically brought out any evidence showing the classification motive of the appellant, in defrauding the government revenue, the extended period of limitation cannot be invoked for confirmation of the adjudged demand and the demand should be confined to the normal period. Penalty - Held that:- Since the issue involves interpretation of statutory provisions, the penalty cannot be levied against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arsen Toubro Ltd. 2015-TIOL-187 SC-ST, the service tax demand cannot be confirmed under construction of complex service upto the period 31.05.2007. With regard to confirmation of service tax demand w.e.f. 1.6.2007 under Works Contract Service ld. Consultant submits that proceedings are barred by limitation of time inasmuch as the period of demand is from 1.6.2007 to 30.09.2010 and the show cause notice was issued on 16.4.2012, which is beyond normal period prescribed under Section 73 of the Finance Act, 1994. Ld. Consultant also submits that there were doubts regarding leviability of service tax on residential units constructed separately and to support such stand, he has relied on the decision of this Tribunal in the case of A.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of Larsen Toubro Ltd. (supra). Thus, categorization of the service under construction of complex service in the adjudication order cannot be sustained. 6. With regard to the period from 1.6.2007 to 30.09.2010, we find that the show cause notice was issued beyond the normal period of limitation. In context with leviability of the service tax on construction of residential houses, this Tribunal vide Order dated 20.04.2012 in the case of A.S. Sikarwar has held that service tax levy will not apply in cases, where one compound has many buildings, each not having more than 12 residential units. We accept the submission of the ld. Consultant. There were confusion during the relevant time with regard to proper cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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