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TMI Blog2019 (7) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ices under section 65 (105)(zzzh) of the Finance Act, 1992. Appeal allowed - decided in favor of appellant. - ST/1806/2011 - FINAL ORDER No. A/30617/2019 - Dated:- 9-7-2019 - Mr. S.S. GARG, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri P.Venkata Prasad, CA for the appellant Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER The present appeal is directed against the impugned order dated 23.03.2011 passed by the Commissioner of Customs, Central Excise Service Tax, Hyderabad whereby the Commissioner confirmed the demand of an amount of ₹ 65,13,737/- being the service tax on the Construction of Complex service rendered by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Construction of Complex Service (COCS) under section 65(105)(zzzh) of Finance Act, 1994 covering the period November 2006 to June 2009 and thereafter periodical show cause notice was issued on 20.10.2010 covering the period from July 2009 to September 2010. After following due process, the adjudicating authority vide the impugned order, confirmed the demand as proposed in the show cause notice in toto. Aggrieved by this impugned order, appellant filed this appeal before the Tribunal. 4. Heard both sides and perused the records. 5. Ld. CA appearing for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alem [2017(50)S.T.R. 147 (Tri.-Chennai) (e) CST vs. Swadeshi Construction Company [2018-TIOL-1096-CESTATDEL.] 6. Ld. CA further submits that in the present case, each residential house is independent with the pattern Ground plus one (G+1) which means that there are only two units in each such building and the same cannot be treated as residential complex as it is not a building containing more than 12 units and each independent house in itself is one unit and as the building of the independent house is a single unit and therefore it can never be called as building having more than 12 units and therefore the fundamental requirement to construe as residential complex was not satisfied. In support of his submission, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under section 65 (105)(zzzh) of the Finance Act, 1992. Further, we find that in the case of Mahakoshal Beverages Pvt. Ltd. (cited supra), the Hon ble High Court of Karnataka, under identical circumstances, has held in para 5 which is reproduced below: We have carefully considered the contentions urged by the learned counsel for the appellant. It is clear from the perusal of the show cause notice that as culled out above that what was proposed was to impose Service Tax amount of ₹ 90,96,501/- u/s 73(1)(a) of the Finance Act. In view of the explanation submitted in response to the show cause notice, the original authority held that the tax could not have been leviable under the said Act u/s 73(1)(a). However, the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service in the light of the Hon ble Supreme Court judgment in Larsen Toubro (supra) upto 1.6.2007 b. 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. c. For activities of construction of new building or civil structure or new residential complex etc. involving indivisible composite contract, such services will require to be exigible to service tax liabilities under Works Contract Service as defined under section 65(105)(zzzza) ibid. d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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