2018 (9) TMI 663

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....es Company Limited and NCC Urban Infra Limited undertook construction of staff quarters for Singareni Colleries Company Limited and construction of housing complex for the Government of Jharkhand for conducting national games. The contract which was awarded to appellant was for construction of various residential complexes for housing the staff in quarters and for housing the complex of national games. Appellant completed the construction activity and it is the case of Revenue that the appellant herein has to discharge the service tax liability on the said amount received under the category of construction of residential complex service; the appellant disputed the said classification and during the pendency of the proceedings, discharged th....

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....le to tax as held by a judgment in the case of Larsen & Toubro case [2015(39) ELT 913 (SC)]. It is his submission that if no tax is payable, any amount paid on the said contracts classifying the services under residential complex is not a tax and collected without authority of law. On unjust enrichment, it is his submission that when the contracts themselves indicate that the said services were of nature works contract and no tax liability was there on the services rendered during the period in question, doctrine of unjust enrichment does not arise. 4. Ld. DR submits that the activity undertaken by the appellant after getting sub contract from NCC Urban Infra Ltd. was in respect of the construction including design, development of site, en....