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TMI Blog2019 (10) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the respondents filed VCES declaration under section 107 of the Finance Act 2013 as amended. They paid service tax declared by them under Construction of Residential Complex services and department issued discharge certificate dt.11.04.2014. Later show cause notice dt.29.02.2014 was issued proposing to reclassify the services for which the respondent had filed declaration as Works Contact Services. After due process of law, the original authority set aside the demand proposed under WCS holding that services for which the respondent has paid service tax would fall under Construction of Residential Complex services. Aggrieved by such order, department is now before the Tribunal. 2. On behalf of the department, learned AR, Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge certificate was issued by department on 11.04.2014. The discharge certificate is issued after completely satisfying that the declaration made by the respondent is proper. Thereafter, the show cause notice has been issued on 29.12.2014. He relied upon the decision of the Tribunal in Ashok Kumar Kesharwani Vs CCE & ST, Kanpur [2019 (24) GSTL 648 (Tri-Allahabad)] to support his argument that after issuing the discharge certificate the department cannot reopen any proceedings against the assessee pertaining to the declaration made. 4. It is further explained that respondent had constructed residential buildings in 7.02 acres belonging to him and also constructed residential buildings in another 1.07 acres which was taken for develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 and would render the scheme redundant and meaningless. 7. Moreover, in the present case, the respondent had declared the services rendered by them as per the circular issued by the Board. During the relevant period Board had clarified that the construction of residential complex service rendered in one's own land cannot be subject to levy of service tax since it would be self service. In the present case, 7.02 acres of land undisputedly belonged to the respondent. The respondent did not include the construction services done in such land while making the declaration. The declaration was made in respect of residential complex service rendered in 1.07 acres and paid up the tax liability. After issuing discharge certificate, the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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