2017 (12) TMI 446

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.... Shri M.K. Sharma, CA for the appellant. Rep. by Shri Ranjan Khanna, AR for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 30.12.2011 of Commissioner of Central Excise, Bhopal. The appellants are engaged in construction activities of both residential and commercial buildings. The dispute in the present appeal relates to tax liability for the period 10.08.2....

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....l use of the army personnel and were built for Directorate General of Married Accommodation Project Indian Army. Further, it is also submitted that these constructions do not require any approval from any Authority under any law for the time being in force. On these grounds, the appellants are not liable to service tax under "Construction of Residential Complexes Service". 3. Regarding their ta....

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.... We have heard both the sides and perused the appeal records. 7. On the first issue, we note that the tax liability of such residential units built for DGMAP, Ministry of Defence, has been clarified by the jurisdictional Commissionerate vide letter dated 10.08.2008 based on the Board's clarification to the effect that construction of complexes for MAP for Army personnel is not liable to tax if ....

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....llant claimed that these are carried out in pursuance to a composite works contract. In such case, the liability to service tax will arise only w.e.f. 1.6.2007 as held by the Apex Court in Larsen & Toubro Ltd. (supra). This aspect requires re-verification and a fresh decision by the Original Authority as the Apex Court decision laying down the law on the tax liability on composite works contract w....