TaxTMI 
TaxTMI 
2017 (5) TMI 1251
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....e brief facts as per the show cause notice are that the respondent has done civil construction for Varanasi Development Authority and received payment for the same. In response to inquiry by Revenue, the assessee informed by his letter dated 27.01.2010 that he is executing work for Varanasi Development Authority, Varanasi and is engaged in construction of houses for Below Poverty Line (BPL) families as per the contract and copy of the contract was also provided. It was further contended that service tax is not applicable as the same has not been paid by Varanasi Development Authority. The assessee in support of his contentions stated that he is doing business from January, 2008 only and submitted copy of Sales Tax Certificate wherein he was....
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....00/- per day during which the respondent failed to take registration under Section 69 of the Finance Act. Being aggrieved, the respondent preferred appeal before learned Commissioner (Appeals), who vide impugned Order-in-Appeal have been pleased to allow the appeal setting aside the Order-in-Original. The learned Commissioner (Appeals) have recorded the finding that the constructions done by the respondent is neither commercial or industrial construction nor it is a construction of complex service. It was further observed that appellant provided service of construction of flats to Varanasi Development Authority under "Manyavar Kanshiram Sahari Garib Awas Yojna". The same is also not taxable under the category of construction of residential ....
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....service receiver and the construction was not for the personal use of party. The party (respondent) was liable to pay Service Tax under Works Contract Service. The respondent had himself admitted that he was providing service of work contract to Varanasi Development Authority. As such there was no dispute with regard to classification of the service rendered. The respondent claimed exemption on the basis of the nature of the project i.e. for construction of houses under Manyavar Kanshi Ram Saheri Garib Avas Yojna, was not acceptable under Notification No. 6/2011 dated 01.03.2011 wherein exemption to construction of residential complex and finishing and completion services thereto is for specified projects, under "Works Contract Services". T....
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....r restoration of old structures, completing and finishing job, installation of electrical and electronic devices etc. under contract and work orders of VDA, Varanasi . it was observed that prima-facie no service tax is leaviable on construction of low cost housing. It is also apparent that the flats constructed under the scheme are neither intended for commerce or industry but for the welfare of the weaker section of the society. A reference was also made to precedent decision in the case of ECP Housing (India) Pvt. Ltd. vs. Commissioner of Central Excise, Nasik reported at 2013(30) STR 703 wherein it was held that the demand under commercial and industrial construction for contract of construction divided into two parts of construction of ....