TaxTMI 
TaxTMI 
2018 (4) TMI 1469
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....dential Complex', 'Commercial or Industrial Construction Service' and 'Works Contract Service' for payment of Service Tax. During the period under dispute the appellant carried out the construction relating to, inter-alia independent residential houses, houses constructed for Police Department for use by their employees, Government Hospital, office cum store for Police Department, various other Government buildings, and also construction as per the orders of the Rajasthan Housing Board. The Department was of the view that the Service Tax was not paid in full by the appellant and hence investigated into the payment of Service Tax by the appellant for the disputed period. After issue of show cause notice dated 04/04/2012 and completion of adj....
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....service tax for the extended period as has been held in the following cases. i. Anand Construction Work V/s Commissioner 2017 TIOL 642 (Tri-Del). ii. Bhopal Switch Gear Pvt. Ltd. V/s Commissioner 2017 TIOL 2904 (Tri-Del). Accordingly it was submitted that the demand for the period 01/04/2006 to 30/09/2010 (falling within the extended period) will be hit by limitation and liable to be set aside. III. Ld. Counsel further submitted that even for the demand falling within the normal time limit under Section 73, the appellant is not liable to pay Service Tax in respect of the following type of works. i. Construction of residential houses for Police Department. ii. Construction undertaken for ....
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....perty in goods involved in the execution of such contracts is liable to tax as sale of goods. In view of the above we set aside the demand for the period up to 31/05/2007 as unsustainable in view of the categorical pronouncement of law by the Hon'ble Supreme Court in the case of Larsen and Toubro (supra). 7. It has been strongly contented on behalf of the appellant that demand cannot be sustained for the period covered within extended period under Section 73, since the liability to Service Tax of composite works contracts has been the subject matter of a large number of litigations and clarifications by the Board. In this connection we have carefully gone through the cited decision of the Tribunal in the case of Anand Construction (supra....
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....is on identical facts, we set aside the demand falling within the extended period of limitation. 8. It has been contended before us that a part of the demand which falls within the normal period of limitation under Section 73 is not sustainable in respect of the construction work undertaken by the appellant to various Government departments including the Police Department. In this connection, we are of the view that in principle no Service Tax can be charged in respect of construction work for Government departments such as residential house for police but we are of the view that individual contracts are required to be scrutinized before such benefit is extended. For this purpose the issue is remanded to the adjudicating authority for pa....