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Issues: (i) Whether construction of residential units for economically weaker sections under the JNNURM scheme was covered by exemption under Notification No. 28/2010-S.T. dated 22/06/2010; (ii) Whether development of plots in a slum locality, without construction of residential units, attracted service tax under the category of Construction of Residential Complex Service.
Issue (i): Whether construction of residential units for economically weaker sections under the JNNURM scheme was covered by exemption under Notification No. 28/2010-S.T. dated 22/06/2010.
Analysis: The activity related to construction of residential units for Indore Municipal Corporation under the JNNURM scheme. The exemption notification was found applicable to such construction, and the record also supported the view that the activity fell within the exempted category.
Conclusion: The issue was answered in favour of the assessee.
Issue (ii): Whether development of plots in a slum locality, without construction of residential units, attracted service tax under the category of Construction of Residential Complex Service.
Analysis: The work on this activity was confined to development of plots and clearing of the slum area for further use. There was no construction of residential units or residential complex, and the factual record did not support levy of service tax on such development activity.
Conclusion: The issue was answered in favour of the assessee.
Final Conclusion: The service tax demand could not be sustained, and the impugned order was set aside.
Ratio Decidendi: Where the activity is either expressly covered by an exemption notification or does not amount to construction of a residential complex at all, service tax liability cannot be sustained.
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