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TMI Blog2018 (10) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed period, the transfer of property in goods is involved in the execution of contract and as such the goods were liable to sales tax under the Sales Tax Act and accordingly, the conditions for classifying the goods under the heading “Works Contract Service” were satisfied. The confirmation of demand for the period post 1.6.2007 under the category of “Works Contract Service” is bad, as there is no proposal in the show cause notice for payment of service tax under this category - the demand in the show cause notice was under the category of “Construction of Complex Service”. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.55170/2013-Cus(DB) - ST/A/53131/2018 - Dated:- 15-10-2018 - MR. ANIL CHOUDHARY, ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a complex require more than 12 residential units in building or buildings. It is not in dispute that the number of LIG/MIG/HIG houses constructed by the noticees in various colonies of the Rajasthan Housing Board was not less than thirteen units but the noticees have argued that they do not constitute a complex. It is a common knowledge that the State Housing Board constructs housing colonies which have a large number of houses in a large common area, having common approach road, water supply, park, community centre and many other common facilities. The noticees are under a mistaken notion that each building should have at least 13 residential units whereas the legal requirement is that the building or buildings should have more than 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uri Bahagtasani, etc. 5. Having considered the rival contentions, we find that it is an admitted fact that the appellant had rendered the services under the heading Works Contract Service , for which there is no proposal in the show cause notice for payment of tax. The demand of tax in this case is under the heading Construction of Complex Service as defined under Section 65(91a) read with Section 65(30a) read with Section 65(105)(zzzh). This is also clear from para-41 of the impugned order, where the ld. Commissioner has, for the same activity, held that prior to 1.6.2007, the appellant/assessee is taxable under the category Construction of Complex Service and further held that w.e.f. 1.6.2007, the same work will appropriately b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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