2016 (1) TMI 703

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.... the Petitioner : Shri Manish Gaur, Advocate For the Respondent : Shri Amresh Jain, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The applicants are engaged in providing various taxable services like commercial or industrial construction service, construction of residential complex service, the erection commissioning or installation service etc. Proceedings were initiate....

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....ction of residential houses, as they are independent houses, the activities are not liable to service tax under construction of residential complex service. Reliance was placed on the Tribunal's decision in the case of Macro Marvel Projects Ltd. vs. CST, Chennai reported in 2008 (12) S.T.R. 603 (Tri. - Chennai) as affirmed by the Hon'ble Supreme Court in 2012 (25) S.T.R. J154 (S.C.). Tax amount at....

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....g to fencing or land scapping services rendered to Government and local authorities is not subjected to service tax (tax involved Rs. 65,767/-). 3. The learned Counsel also pleaded that the services provided by them are of composite nature, rightly classifiable under "work contract" service. These services are not liable for tax prior to 01/06/2007 in view of the decision of the Hon'ble Supreme....

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....ly liable to tax. The quantification of service tax liability on this split up consideration is not available. Similarly, the learned AR contested the applicant's plea regarding contracts for only supply of goods. He submitted that the applicant is mentioning about the schedule in a composite contract to plead that the supply is a separate contract. Such argument is not justifiable. Regarding cons....