TaxTMI 
TaxTMI 
2019 (2) TMI 87
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....ction of police quarters. A show cause notice was issued to them proposing to demand service tax under the category of 'Construction of Residential Complex Service' for the period from February 2006 to February 2008. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, ld. counsel Shri V.S. Manoj submitted that the period involved includes prior to 1.6.2007 as well as after the said date. The issue whether works contract services are liable to levy of service tax prior to 1.6.2007 is settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Vs.....
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....uarters for commercial purposes. The land on which the building is built up belongs to the Government of Tamil Nadu and the ownership of the entire property vests with the Government. That therefore, applying the decision in Nithesh Estates (supra), levy of service tax cannot sustain. 4. The ld. AR Ms. T. Usha Devi reiterated the findings in the impugned order. 5. Heard both sides. 6. The issue is whether construction of quarters for police personnel would fall within the taxable service of construction of complex service under section 65(30a) r/w section 65(105)(zzzh) of Finance Act, 1994. The period involved in the present appeal is prior and after 1.6.2007. Thus, by applying the decision in the case of Larsen & Toubro - 2015 (39....
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....ructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) 'personal use' includes permitting the complex for use as residence by another person on rent or without consideration; (b) 'residential unit' means a single house or a single apartment intended for use as a place of residence; 6.2 Undisputedly, the appellants have entered into an agreement with TNPHCL for providing services in relation to construction of residential complex. However, these are meant for use of police personnel. The said is....
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....l Government officers. Further, the residential complexes so built are intended for the personal use of the GOI which includes promoting the use of complex as residence by other persons (i.e. the Government officers or the Ministers). As such the GOI is the service receiver and NBCC is providing services directly to the GOI for its personal use. Therefore, as for the instant arrangement between Ministry of Urban Development and NBCC is concerned, the Service Tax is not leviable. It may, however, be pointed out that if the NBCC, being a party to a direct contract with GOI, engages a sub-contractor for carrying out the whole or part of the construction, then the sub- contractor would be liable to pay Service Tax as in that case, NBCC would be....
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....section 65(91a) of the Finance Act, 1994:- 'Residential complex' means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation. For the removal ....