2019 (8) TMI 323

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.... staff of the Gujarat Police. The appellant had also carried out construction of residential complex for Rajkot Municipal Corporation (RMC for short) as sub-contractor of M/s. Avadh Construction. The appellant had not paid service tax on the said construction service provided to GSPHCL and RMC, therefore the demand was raised and confirmed under the category of Residential Complex Service. 2. Shri Amal Dave, Ld. Counsel appearing on behalf of the appellant fairly concede that the appellant being sub-contractor is liable to pay service tax as held by the Larger Bench of this Tribunal in the case of CST, New Delhi vs. Melange Developers Pvt. Limited - 2019-TIOL-1684-CESTAT-DEL-LB. However, he submits that the entire demand is time-barred a....

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....d - 2018 (14) GSTL J75 (Chhattisgarh) (i) CST, Delhi vs. Melange Developers Pvt. Limited - 2018-TIOL-1983- CESTAT-DEL (j) CST, New Delhi vs. Melange Developers Pvt. Limited - 2019-TIOL- 1684-CESTAT-DEL-LB (k) BCC Developers and Promoters Pvt. Limited vs. Commissioner of C.Ex., Jaipur - 2017 (52) STR 22 (Tri. - Del.) (l) Power Mech Projects Limited vs. Commissioner of Guntur - 2017(48) STR 165 (Tri. - Hyd.) (m) National Building Construction Corpn. Limited vs. CCE & ST. Patna - 2011 (23) STR 593 (Tri. -Kolkata) (n) Order No. A/11314/2013 dated 07.10.2013 passed by the Hon'ble CESTAT, Ahmedabad in case of M/s. Mahalaxmi Infracontract Limited. (o) Order No. A/12878/2017 dated 06.10....

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....umbai) (b) Madhukar Mittal vs. Commissioner of C. Ex. Panchkula - 2017 (4) GSTL 412 (Tri. Chan.) (c) Madhukar Mittal vs. Commissioner - 2017 (3) GSTL J-317 (P&H) (d) Central India Engineering Company vs. Commissioner of C.Ex. Nagpur - 2016 (44) STR 657 (Tri. Mum.) (e) Exemption Notification No. 28/2010-ST dated. 22.06.2010 regarding Construction of Residential Complex service. (f) Max Tech Oil & Gas Services Pvt. Limited vs. Commissioner of Service Tax, Delhi - 2017 (52) STR 508 (Tri. Del.) (g) Krishna Engineering Works vs. CCE & ST., Vadodara - 2019 (22) GSTL 409 (Tri. Ahmd.) (h) Sew Construction Limited vs. CCE, Raipur - 2011 (22) STR 666 (Tri. Del.). 4. Heard both sides an....