2019 (5) TMI 1493

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....MEMBER (TECHNICAL) Shri Dharmendra Srivastava, Chartered Accountant, for the Appellant Shri Rajeev Ranjan, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA As per facts on record, the appellant was engaged in providing taxable services falling under the category of "Works Contract Services". As a result of enquiry conducted against them, they were issued a show....

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....ities to whom material was sold, the Appellate Authority accepted the sales made to Government Authorities. However, in respect of sales made to various private parties, he confirmed the demand. Similarly the service tax in respect of 'Construction of Residential Complex' for U.P. Avas Evam Vikas Parishad was upheld and penalty was reduced to 50%. 3. The learned advocate appearing for the appel....

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....lso submits that Commissioner (Appeals) has not granted benefit on the ground that consideration for such sale was received in cash. He submits the mode of receipt of consideration is not determinative of the taxability under service tax law and hence confirmation of demand was not justified. He also produced the copies of the invoices as also certificate from the buyers to establish that the acti....

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....erits in the above reasoning of the Revenue. As explained, sale of building material does not invite VAT. Nevertheless same remain State subject. On the other hand, Revenue have also not established as to which service taxable under the Act stands provided by the appellant. As such, we agree with the learned advocate that no service tax is required to be confirmed against the appellant in respect ....