2018 (1) TMI 558

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.... (Rep by Sh. Narender Singhvi, Adv.) for the Appellant (Rep. by Sh. R.K. Manjhi, DR) for the Respondent ORDER Per: B. Ravichandran The present appeal is filed by the assessee-Appellants against the Order-in-Original No.JAI-EXCUS-002-COM-060-13-14 dated 26.08.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. The period in dispute is 2006-07 to 2008-09. 2. The brie....

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....ential quarters for their clients. It is for the use of the staff of the clients and as such excluded from tax liability under heading "Construction of Complex Service" as defined under Section 65(91a) of the Finance Act, 1994. 5. The learned DR for the Department reiterated the findings of the original authority and drew our attention to the reasoning recorded at para 12 of the impugned order.....

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....and accordingly liable to pay the tax. We also note that the original authority has clearly erred in appreciating the statutory scope of the tax entry. In fact, as recorded by him in para 12.4 of the impugned order, if a person directly engages another person for designing or planning of the layout, and then construction is not carried out by the client himself, the whole tax entry has no applicat....