TaxTMI 
TaxTMI 
2016 (10) TMI 188
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....ajan, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The matter concerns recovery of service tax on 'Works Contract Service'. The period involved in this case is from January, 2009 to March, 2009. The appellants namely M/s. Vinayaka Homes state that the Department has wrongly confirmed the demand of service tax on 'works contract service' when they were rendering servic....
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....he facts on record and the submissions by both the sides have been carefully considered. It is not comprehensible that how the services rendered by the appellants which are under the category of 'construction of residential complex service' as they were constructing 'residential complex' on their own land meant for buyers/clients, was classified under 'works contract', when there were no elements ....
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....s of 'construction of residential complex' in the form of designing, planning, developing and so on will not be subject to service tax as such services would fall under the exclusion provided under definition of 'residential complex'. To make the subject matter more clear the contents of Para 3 of above Circular dated 29-1-2009 are quoted below : "3. The matter has been examined by the Boar....
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....not attract service tax. Further, if the ultimate owner enters into a contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to service tax, because this case would fal....