2018 (11) TMI 35

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay Kumar (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Demand of service tax to the tune of Rs. 86,22,724/- stands confirmed against the appellant under the category of "Constructions of Residential Complex Service" wherein the appellant has provided such services to M/s Greater Noida Industrial Development Authority. The said demand stand confirmed by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onstruction of roads, miscellaneous road related works, of construction of single storey houses which are exempt in nature. The definition of „Work Contract Service‟ excludes the services in relation to roads from the ambit of taxable services. Similarly construction of roads are liable to be classified under „Commercial or Industrial Construction Services‟ and being non-co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....‟ whereas the services provided by them were „Works Contract Services‟. Since the demand has been confirmed under a wrong category the same is liable to be set aside. For the above proposition also reliance stand placed upon various decisions. 3. The demand is also assailed on the point of time bar. By submitting that the same is calculated on the basis of figures reflected in....