2018 (8) TMI 1006

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....s at the time of construction of walls and become integral part of the buildings. The respondents are registered themselves for service tax under the categories of 'Commercial or Industrial Construction Service' and 'Construction of Residential Complex Service' and paid service tax after availing the benefit of exemption/abatement in terms of Notification No.15/2004-ST dated 10.9.2004. 2. Preventive officers of Cochin Commissionerate have visited the respondent's premises on 7.8.2006 and on conclusion of the investigations issued a show-cause notice dated 16.10.2006 alleging that the works undertaken by them were under completion and finishing services in relation to 'Commercial or Industrial Construction Service' and 'Construction of Resi....

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....e allowed. As the issue involves interpretation of the definitions, no penalty is imposable under Finance Act. 5. The respondents have contended that their classification when they have taken the registration was accepted by the department. CBEC vide letter F.No.B1/6/2005-TRU dated 27.7.2005 have categorically clarified at para 13.5 of the Circular that: "13.5 Post construction, completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry and similar services done in relation to a residential complex, whether or not new, would be included as part of the construction activity of residential complexes for the purpose of levy of service t....