9911796707
TMI Blog2019 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice’. So far the Service Tax on construction of park, boundary wall is concerned, we find that the said issue was considered by a coordinate Bench of this Tribunal in M/S KARNI CONSTRUCTION COMPANY VERSUS CCE & ST, JAIPUR – I [2018 (6) TMI 803 - CESTAT NEW DELHI] where it has been held that work in the nature of construction of boundary wall, construction of rain water drains is not liable to Service Tax as part of residential complex and also does not qualify as facility for the residents of the quarters. Such works in the nature of infrastructure development or external development. Further the said work is also not taxable under ‘Works Contract Service’ under sub para (b) of para (ii) of sub-clause (2) of the (zza) of section 65 (25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived by them. We also notice that appellant have provided Rent-a-Cab Service to M/s Avas Vikas Ltd., but have not paid Service amounting to ₹ 19,914/-. It also appeared that the appellant have not availed ST-3 return for September, 2009 to March, 2010 and September 2010 as required under the rules readwith the Act. It is further stated in the SCN that from perusal of work orders it appears that the said work involves transfer of property in goods in exclusion of such contract and such transfer were leviable to sales tax. It is further alleged that had the audit not been conducted said facts would not have come under the knowledge of the Department. As regards non-payment of tax as such the payment the material facts of the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed adjudicating 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 abate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the building or buildings 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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