2019 (3) TMI 863

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....d in undertaking civil construction for governmental authorities/departments. The appellant was awarded various independent work orders and contacts by Chhattisgarh Housing Board ("CHB") for construction of residential houses, approach roads, bridge, culverts, RCC surface drain, sewer lines, septic tank, etc. In execution of these contracts, the Appellant was required to use its own material and there is no dispute on this aspect. Accordingly, the Appellant supplied both goods as well as services under the aforesaid contracts to CHB. Details of the relevant works orders is as under:- S.No Nature of Work Reference Contract Value 1. Construction of approach road and Bridge under Notmal Scheme at Saddu Raipur Agreement No 67/2005-06 dat....

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....f payment of VAT on the goods transferred to the principal-CHB, under the said work orders is not available, hence these work orders cannot be held to be work contract. The Ld. Commissioner (Appeals) granted the cum tax benefit to the appellant and also reduced the penalty under the Section 78 and also set aside the penalty under Section 76 of the Act. 5. Being aggrieved the appellant is in appeal before this Tribunal. The Ld. Counsel have raised the following grounds:- i. The service provided by the appellant is not liable to tax under the category 'Construction of Residential Complex Service' as admittedly none of the buildings constructed have more than 12 units/flats. For classification under the said category the basic requirement is....