2018 (4) TMI 965

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....ruction of residential houses for the said organization. In respect of the present appellant, the Department found that it had received contract / construction receipt on account of various construction activities undertaken during the period 20006 - 2007 to 2009 - 2010. The Department interpreted that the services provided by the appellant are classifiable under the taxable entry of Construction of Complex Service, defined under Section 65(105) (zzzh) of the Finance Act, 1994. Since the appellant did not pay Service Tax attributable to such taxable service, the Department initiated show cause proceedings against the appellant, seeking confirmation of the Service Tax demand. The Show Cause Notice dated 20.11.2011 issued by the Department wa....

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....aring for the appellant submitted that vide the impugned order, the Id. Commissioner (Appeals) has disposed of two appeals, in the case of the appellant and M/s. Jaina Ram Builder & Contractor. Against the said order, M/s. Jaina Ram Builder & Contractor had filed appeal before the Tribunal, which was disposed of vide order dated 28.12.2015, in allowing the appeal in favour of the said appellant. Thus, he submitted that since on identical facts, the impugned order has already been set aside and the appeal was allowed in favour of the Jaina Ram Builder & Contractor, the same stand should also be taken by the Tribunal for allowing the appeal, in case of the present appellant. He further submitted that the construction activities undertaken by ....

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.... nits in a complex, having common area, common approach road, water supply, park community center and many other common facilities, which constitute a residential scheme or colon y, known by a distinct name or number. However, we find that the Id. Commissioner (Appeals) has not specifically observed with regard approval of the lay out of the plan by the competent authority. The appellant has also not produced any documentary evidences to support its claim that the activities provided by it do not confirm to the taxable service under the head Residential Complex Service. Thus, in absence of proper substantiation by both sides, we are unable to categoric ally hold regarding taxability of services rendered by the appellant. 7. It is an admitt....

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.... in the said decision is extracted herein below: - "6. Regarding the third point of the demand being partly time barred we find that, admittedly the issue of service tax liability on composite works contract has been a subject matter of large number of litigation and clarifications by the Board. In such situation, alleging fraud, collusion and willful statement on the part of the appellants is not tenable. It is seen that with the introduction works contract service as a separate tax entry W.E.F. 01/06/2007 though the tax liability on works contract was specified by name, even thereafter the dispute continued about vivisecting the contract for valuing tax purpose. The matter was referred to five Member Larger Bench in the Tribunal in the ....