9911796707
TMI Blog2019 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... otalling Rs. 1,43,85,239/- during the period October, 2007 to September, 2010. Accordingly SCN dated 23rd April, 2013 invoking extended period of limitation alleging that during the course of audit it was found that the appellant has been providing construction of residential complex service to Rajasthan Housing Board but have not paid Service Tax. It is further alleged that the services provided are recovered under the definition of 'Construction of Residential Complex Service' and alternatively under 'Works Contract Service' it was further alleged that as the appellant have not given any option for paying tax under Works Contract Composition Scheme nor have availed input credit towards payment of Service Tax thus Service Tax is chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority incorporated following findings:- i. The correct classification of services provided to the RHB for construction of MIG, HIG, LIG and EWS houses, Construction of Drain and Construction of park boundary wall for the period from 1.06.2007 is under 'Works Contract' service since in respect of all these contracts executed during the period, transfer of property in goods involved in the execution of contract was leviable to the tax as sale of goods and the activities carried out by the notices fall under the sub-clause (a) to (e) of clause (ii) of the definition of works contract service. ii. Service provided to Avas Vikas Limited for construction of Police Quarters will also be taxable. iii. Benefit of abatement under Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs should have more than 12 residential units. In fact each building itself may constitute single residential complex, however the service tax liability will still arise if it has more than 12 such residential units. Thus, it was concluded that even in case of row houses under the facts and circumstances being more than 12 under one scheme of Rajasthan Housing Board having common water supply, park, community centre thus will qualify under 'Construction of Residential Complex Service' and accordingly held liable to Service Tax. Similarly, construction of Police Quarters for Avas Vikas Ltd. (Government of Rajasthan) was held liable to Service Tax under 'Construction of Residential Complex Service'. Further work of construction of park, boun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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