2019 (2) TMI 597

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..... f commercial or industrial construction service or construction of complex service - For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter. Appeal allowed - decided in favor of appellant. - Appeal No.: ST/40376/2013 - Final Order No. 40283/2019 - Dated:- 8-2-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. M. Saravanan, Consultant, Shri. J. Shankaraman, Advocate for the Appellant Shri. K. Veerabhadra Reddy .....

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..... e under Works Contract Service. Hence, the same cannot be sustained. 4. On the other hand, Ld. AR Shri. K. Veerabhadra Reddy appearing on behalf of the respondent opposes the appeal. He places reliance on the ratio of the following case laws : M/s. G.D. Builders Vs. Union of India 2013 (32) S.T.R. 673 (Del.); M/s. BCC Developers and Promoters Pvt. Ltd. Vs. C.C.E., Jaipur 2017 (52) S.T.R. 22 (Tri. Del.); and M/s. National Building Construction Corpn. Ltd. Vs. C.C.E. S.T., Raipur 2017 (51) S.T.R. 74 (Tri. Del.). 5. Heard both sides and have gone through the facts. 6. From paragraphs 13 and 17 of the Show Cause Notice, it is evident that the demand has been proposed under Construction of Residential .....

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..... the demand of service tax for the period from April 2006 to February 2010 was confirmed, even though in the nature of composite contracts. On perusal of the said judgement, we note that the Tribunal had no occasion to consider the decision of the Hon ble Apex Court in the case of M/s. Larsen and Toubro Ltd. (supra). Thus, the said decision, though refers to the fact that Works Contract Service was introduced with effect from 01.06.2007, has not taken note of the decision of the Hon ble Apex Court referred to supra. Another case relied upon by the Ld. AR is the case of M/s. National Building Construction Corporation Ltd. (supra). The contention of the appellant before the Tribunal was that the construction activity carried out by them w .....

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