TaxTMI 
TaxTMI 
2018 (9) TMI 1724
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....e present case are that the appellant is engaged in the business of construction of residential complexes and registerd with the Central Excise Department under the category of construction of complex services. They were undertaking civil construction work of residential complexes since 1990 and were sub contractor to various builders like M/s.Skyline Builders, Heavenly Homes, Regal Projects, Jairaj Projects etc. The materials like steel and cement for construction of residential complexes were supplied free of cost by the builders and their contract value did not include cost of cement and steel. During the period 2005-06, they carried out construction service in respect of M/s. Jairaj Projects, M/s. Pavureth, M/s. Noel Villas, M/s. Skyli....
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....impugned order is not sustainable in law as the same has been passed by not appreciating the facts and the law and the Board circular. She further submitted that the assessee as a contractor has rendered taxable service to the builder and is liable to pay service tax on the service provided by them. She further submitted that the builder may be paying service tax but that does not absolve the contractor from his tax liability to pay his service tax on the service rendered by him. This point was clarified by the Board vide its circular dt. 23/08/2007. She further submitted that the Board vide circular No.108/02/2009-ST dt. 29/01/2009 on the issue of applicability of service tax in the case of developer / builder / promoter, it has been clari....
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....No.v/dGST/Misc.-7/98 dt. 11/02/1999. iii. Trade Notice No.7/98-St dt. 13/10/1998 of CCE, Mumbai. 6. He further submitted that it was only in August 2007 that the CBEC issued circular wherein it was clarified that the service rendered by the sub-contractor are in the nature of input service and therefore the service tax was leviable on any taxable service provided, whether or not the services are provided by a person in his capacity as a sub-contractor. He further submitted that this position changed only from 23/08/2007 and the period involved in the present case is prior to the said circular issued in August 2007 and therefore the said circular is not applicable in the present case. In support of this submission, he relied upon the fol....