9911796707
TMI Blog2018 (6) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... of law, the authorities below confirmed the demand along with interest against which the appellant filed appeal before the Tribunal and the matter was remanded to the adjudicating authority for denovo consideration. Pursuant of such remand, the Commissioner has passed the impugned order confirming the demand of service tax, interest as well as penalties. Aggrieved, the appellant is once again before the Tribunal. 2. On behalf of the appellant, the Ld. Counsel, Ms. S. Nandita Das submitted that the major part of the period involved is prior to 01.06.2007. That the activity of construction of residential complexes involves transfer of property is in books and in the nature of composite contract. That therefore as held by the Hon'ble Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said definition excludes personal use. The Tribunal in a similar set of facts had considered the issue and set aside the demand vide Final Order in SIMA Engineering & Constructions (supra). The relevant portion is noticed as under:- "7. Undisputedly, the appellants have entered into an agreement with TNPHCL for providing services in relation to construction of residential complex. However, these are meant for use of police personnel. The said issue was considered by the Tribunal in the case of Nithesh Estates (supra), wherein the Tribunal has observed as under:- "7.1 In this case there is no dispute and it clearly emerges that the residential complex was built for M/s. ITC Ltd. and appellant was the main contractor. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding services directly to the GOI for its personal use. Therefore, as for the instant arrangement between Ministry of Urban Development and NBCC is concerned, the Service Tax is not leviable. It may, however, be pointed out that if the NBCC, being a party to a direct contract with GOI, engages a sub-contractor for carrying out the whole or part of the construction, then the sub-contractor would be liable to pay Service Tax as in that case, NBCC would be the service receiver and the construction would not be for their personal use.'' It can be seen that if the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and construction and if the property is used for personal use the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
