TaxTMI 
TaxTMI 
2014 (7) TMI 1017
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....h Shri Anurag Sharma, Shanker Jethani and Shri Hari Prasad Saini as the partners. The firm was incorporated in August 2005. The appellant firm is engaged in development of land for housing projects. On 10/09/05 the appellant entered into an MOU with M/s Gopal Housing and Plantation Corporation (GHP) under which the appellant was to jointly develop the land belonging to GHP into a township comprising of residential and commercial buildings after getting the necessary approval from the Jaipur Development Authority (JDA). However, this MOU was cancelled. Subsequently, the appellant firm entered into a joint venture with GHP for development of a township name Eden Garden on the land belonging to GHP. According to the appellant, this joint ventu....
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....ave provided the taxable service of 'construction of complex', confirmed the service tax demand of Rs. 81,63,288/- alongwith interest thereon under Section 76 and imposed penalty of equal amount on the appellant under Section 78 ibid and penalty of Rs. 100/- per day upto 17/04/06 and Rs. 200/- per day w.e.f. 18/04/06 under Section 76 ibid for failure to pay the service tax by the due date. Against this order of the Commissioner, this appeal has been filed alongwith stay application. The miscellaneous application has been filed for early hearing of the stay application is allowed. 2. Heard both the sides. 3. Though the matter today was listed for hearing of the stay application, after hearing the same for sometime, the Bench of the vie....
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.... and as Works Contract Service w.e.f. 01/06/2007 is not sustainable. 5. Shri Amresh Jain, the Learned DR defended the impugned order by reiterating the findings of the Commissioner. 6. We have considered the submissions from both the sides and perused the records. 7. The activity of the appellant is in terms of their agreement dated 10th December 2006 with GHP. The specification of the development work to be undertaken by the appellant, as enclosed with the agreement, is as under :- SPECIFICATION OF PROPOSED DEVELOPMENT WORK Sl. No. Particulars Contract Value 1. Leveling of Land and Preliminary Development work including Demarcati....
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....; 15. Construction of Sewerage Lines alongwith Sewerage treatment plant as per norms of JDA 28,000,000 16. Other misc. development work, Project Launching and advertisement expenses etc. 8,500,000 17. Other development work as per norms of JDA 3,250,000 Total 207,000,000 7.1 On perusal of the scope of work in terms of the agreement, it is clear that the appellants activity is only of developing the land belonging to GHP for township, which comprises of leveling of the land, demarcation of plots/shops/business premises, construction of boundary wall surrounding the township, construction of roads as per the norms of JDA, erection of the iron poles with lamps, panels, MCBs etc. undergro....