2018 (9) TMI 1660

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....arters with M/s. Central Public Works Department, Trivandrum (hereinafter called 'CPWD') and had constructed 192 Residential Complexes for which the appellant had discharged the applicable service tax. The adjudicating authority (AA) issued a Show Cause Notice dt. 23.03.2011 proposing to demand service tax under the category of 'Construction of Residential Complex Service' as, according to the AA, the appellant had failed to file proper statutory half-yearly ST-3 returns with correct taxable value. The adjudicating authority however, vide Order-in-Original dt. 06.09.2011, confirmed the demand as also interest and imposed penalties as proposed in the Show Cause Notice. The assessee approached the Commissioner of Central Excise (Appeals), Sal....

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....d merit in the appellant's contention that demands on this score prior to 1.6.2007 is liable to be set aside in view of the decision of the Hon'ble Apex Court in CCE & CC Kerala Vs Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). So ordered. 10.4 In respect of demands for the periods subsequent to 1.6.2007, we find that in a number of decisions, the higher appellate forums have consistently held that there is no liability to pay service tax for the reason that the complex so constructed are intended for personal use which is excluded in the definition of construction of residential complex. (i) In Khurana Engineering Ltd. Vs CCE Ahmedabad - 2011 (21) STR 115 (Tri.-Ahmd.), the construction of quarters for government employees of Income Tax....

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....rovided by contractors was within exemption Clause 12 of Notification No. 25/2012-S.T., dated 20-6-2012, effective from 1-7-2012, and from that date Board could not deduct Service Tax from bills of contractor. In NCR Builders Pvt. Ltd. Vs CCE & ST Ghaziabad - 2017 (3) GSTL 198 (Tri.-All.), the activity of the appellant therein in building houses for local development authority which was given to weaker sections of society on lease basis without consideration was held as not taxable in view of Explanation in Section 65 (91a) of the Finance Act, 1994. In Santosh Katiyar Vs CCE Bhopal - 2017 (3) GSTL 2003 construction of small units of jhuggi dwellers without cost or highly subsided cost under Rajiv Awaas Yojana and Jawaharlal Nehru National....