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TMI Blog2024 (9) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has completely ignored the submissions made by the appellant before them and confirmed/upheld the huge demand - non-payment of service tax - Construction of Complex Service and Commercial or Industrial Construction Service - taxability of services provided by the appellants to education institutions and government departments - HELD THAT:- It is found that some of the vital submissions made before this Tribunal but neither raised before the Adjudicating Authority/Commissioner (Appeals) nor considered by the said authorities. It is observed that the levy of Service Tax under the Construction must be based on the terms of the contract. Therefore, to arrive at a final conclusion of levy of service tax on the services in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. The department initiated an inquiry against the appellants stating that the appellants were providing taxable services under the category of (1) Construction of Complex Service (2) Commercial or Industrial Construction Service but not discharging service tax liability on the services rendered by them. On further inquiry, during the scrutiny of documents submitted by the appellants it was found that appellants are engaged in providing services related to construction works and activities related to repairs/ renovation for M/s GSPHCL, M/s IOCL, Western Railway Division, Health department of the Gujarat Government, M/s GMDC, VMSS, etc. All the materials, labours etc. are supplied by the appellants and the government departments for whom the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be engaged mainly in commerce or industry. Thus, only if at the time of construction the indented use of the building is for commerce or industry, service tax will be leviable. 2.1 They further submits that construction of residential quarters under taking by the appellant for Gujarat State Police Housing Corporation Ltd is not taxable under construction of complex service the property constructed by the appellant gets transferred to the concerned department of the Gujarat Government. Therefore, on the basis of principal of accretion the activity is not taxable. They further submit that computation of tax liability is incorrect in as much as the lower authority have not considered the gross value as cumulative price. The extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the demand of Service Tax is not sustainable. 4.1 We find that some of the vital submissions made before this Tribunal but neither raised before the Adjudicating Authority/Commissioner (Appeals) nor considered by the said authorities. It is observed that the levy of Service Tax under the Construction must be based on the terms of the contract. Therefore, to arrive at a final conclusion of levy of service tax on the services in question the terms of the contract vis- -vis the judgments delivered which were relied upon by the appellant needs to be considered. However, the adjudicating authority has not properly examined the facts/terms of the contract and he has not seen the light of judgments given subsequently on the identical issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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