2016 (12) TMI 597

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....ida. 2.   Brief facts of the case are that the appellant is registered under service tax having the service tax registration no APUPS6857EST001 for providing services under category "Man Power Supply", Work Contract & Maintenance & Repair Services. During the audit of the appellant it was detected that the appellant had entered into a work contract with J.P. greens & Jai Prakash Enterprises for the construction of residential complex & parts thereof & paying service tax on the entire amount except the amount received against the construction of park & road, swimming pool, treating them as part of common area of residential complex. The appellant explained the activities undertaken by them in respect of construction of roads, pa....

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....d the present appeal. 3.   The Ld. Advocate for the appellant, assailing the impugned order, has urged the various main grounds, which are as under: 3.1   The appellant has stated that the impugned order draws a conclusion in favour of levy of service tax on the following basis. (i) Circular F. No. B-1/6/2005-TRU dated 27.07.2005. (ii) Jaypee Greens project is enclosed by boundary wall with several gates. (iii) Statement of Ashish Singh that he is not awar whether the roads and the park are for use by the general public or not and that he was verbally informed by Jaypee Greens that the roads and the park are for use by the general public. (iv) The work order reference No.WO/JEL/0....