2017 (12) TMI 552

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....th appeal by Revenue is dealt with later in this order. 2. The appellants are engaged in construction activities and are registered with the Department for payment of Service Tax under Commercial or Industrial Construction Service. The dispute in the present appeals relates to the Service Tax liability of the appellant for various activities undertaken by them during the period 2008-09 to 2010-11. The original authority confirmed Service Tax liabilities of total amount of Rs. 1,97,34,850/-. He also imposed penalties under Section 76, 77 & 78 of Finance Act, 1994. 3. The ld. Counsel for the appellant submitted that the dispute relates to various activities undertaken by them. Substantial amount of Service Tax was confirmed with reference t....

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....ings of the original authority. She submitted that regarding claim of the appellant with reference to construction of Medical College Hostel, the fact requires verification as apparently the quantum of consideration received are to be tallied with the agreement amount. In the absence of such clarity, the exemption, if any, available to such construction activity cannot be extended to other receipts. Regarding landscaping horticultural works, he submitted that the decision of the Tribunal in the appellant's own case is not applicable to the present period as the work undertaken by the appellant with reference to movable or immovable property is liable to be taxed after the amendment in a tax entry. Similarly, the appellants are liable to pay....

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....inable. 7. The appellants constructed Hostel for Medical College in Mandia. Admittedly, such construction cannot be put to tax liability under commercial or industrial construction service. However, certain amount is held to be liable to Service Tax by the original authority, in view of the submission made by the appellant to indicate that they have received the amount in two different financial years. Though the ld. Counsel for the appellant submitted that this is only a typographical error in their written submission, we find that the facts requires verification with basic documents. The same may be done by the Original Authority to satisfy, whether consideration, as claimed by the appellant for exclusion, are all relatable to such const....

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....ground that they are not maintaining any immovable property. Managing plant and grooming garden cannot be considered as maintenance or repair service. We are not in agreement with the proposition of the appellant in this regard. The appellants are managing and maintaining gardens and undertaking various activities. The activities are covered by Clause (a) and (b) of Section 65 (64) of the Finance Act, 1994, which talks about management of properties immovable or not and maintenance or repair of properties immovable or not. Considering the wide scope of tax entry, we find that the appellants shall be liable to tax for their activities of managing and maintaining gardens and horticultural activities with reference to such gardens. 10. The ap....