2018 (9) TMI 920

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....inance Act, 1994." In addition penalty also stand imposed upon them under Section 76, 77 and 78 of the Finance Act, 1994. 2. As per facts on record, appellant is a public/local Authority, a wing of U.P. Jal Nigam constituted under Section 14 of Water Supply and Sewerage Act, 1975 (U.P. Act No.43 of 1975) (hereinafter referred to as Sewerage Act). The appellant, in the instant case, has done work for Noida Authority for development of Housing Pockets by providing and laying water lines, providing and laying sewer lines, construction of internal roads, construction of internal drains & culverts, development of parks, providing of water, sewer & electric connections etc. and construction of 544 HIG Houses as per the agreement entered into bet....

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.... has been confirmed alleging that the appellant provided services of construction of "Residential Complex" as defined under Section 65 (91)(a) of the Finance Act, 1994 which provides „Residential Complex' means a building or buildings, having more than twelve units having a common area and any one or more of facilities or services such as park, lift, parking spaces, community hall, common water supply or effluent treatment system. Thus, first and foremost essential ingredient of Residential Complex is to have more than twelve residential units in a building. But, there is no finding in the impugned order to this aspect. It is  submitted that no demand can be confirmed against the appellant unless it is shown that each of the buil....

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....al against the said order passed by the learned Adjudicating Authority i.e., Additional Commissioner. After more than 02 years from issuance of first show cause notice dated 17/10/2008, instant show cause notice dated 21/10/2010 has been issued to the appellant, now raising the demand of Service Tax to the tune of Rs. 1,60,40,363/- under the head of "Construction of Residential Complex Services" for the period 2005-06 to 2009-10 again by invoking extended period of limitation. They have submitted that the instant demand is completely time barred. When the first show cause notice was issued, all the facts were within the knowledge of the department as the present show cause notice was for the same activities undertaken by the appellant in te....

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....ribunal in the case of Commissioner of Customs, Central Excise & Service Tax, Allahabad vs. Ganesh Yadav 2017 (6) G.S.T.L. 428 (Tri.-All.) has held that the flats  constructed under "Works Contract" for the welfare of weaker section of the society cannot be held to be intended for commerce or industry as such by taking note of the precedent decision, it was held that the activity for construction of houses for economically weaker section under works contract allotted by the Varanasi Development Authority under the scheme of Government of U. P. is neither taxable under "Works Contract Services" nor construction of complex/commercial or industrial construction. It was further observed that the exclusion clause which provides that constru....