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Issues: (i) Whether service tax demand on construction of residential complexes was sustainable for the period prior to 01.07.2010 and for the period thereafter in respect of flats meant for personal use of the allottees under the JNNURM scheme; (ii) whether the assessee was entitled to exemption under Notification No. 28/2010-ST dated 22.06.2010.
Issue (i): Whether service tax demand on construction of residential complexes was sustainable for the period prior to 01.07.2010 and for the period thereafter in respect of flats meant for personal use of the allottees under the JNNURM scheme.
Analysis: The demand for the period prior to 01.07.2010 was not sustainable in view of settled Tribunal decisions. For the period after 01.07.2010, the complexes were constructed for personal use of the allottees under the JNNURM scheme, taking the activity outside the scope of works contract service as applied in the case. The demand was therefore not sustainable on merits.
Conclusion: The issue was decided in favour of the assessee.
Issue (ii): Whether the assessee was entitled to exemption under Notification No. 28/2010-ST dated 22.06.2010.
Analysis: The construction was found to be undertaken under the JNNURM scheme and the appellant established that the activity fell within the exemption notification relied upon.
Conclusion: The exemption was held applicable in favour of the assessee.
Final Conclusion: The demand was set aside and the appeal succeeded, with no need to examine limitation.
Ratio Decidendi: Construction of residential complexes for personal use of the allottees under the JNNURM scheme, and activities covered by the applicable exemption notification, do not attract the confirmed service tax demand in the circumstances of the case.
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