AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2020 (3) TMI 578
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....or the period 1 April, 2013 to 31 March, 2014. Interest and penalty have also been imposed upon the appellant. 2. The appellant, a partnership firm, is engaged in civil construction work for some of the Government Departments. During the period from 1 October, 2007 to 31 March, 2014, the appellant undertook the following works for the Departments:- Sl.No. Department Nature of Work 1. Public Works Department Construction of two nos. halls at Regional Sports Centre of Sports Authority of India 2. National Buildings Construction Corporation Limited Construction of MP Bhoj University 3. MP Housing Board, Division - 6 Construction of Duplex at Riviera Towne (Phase - I), Bhopal. 3. Two show cause notices were issued to the appellant. The first show cause notice dated 18 April, 2013 was issued for the period 1 October, 2007 to 31 March, 2012, while the second show cause notice dated 22 April, 2015 was issued for the period 1 April, 2013 to 31 March, 2014 The first show cause notice dated 18 April, 2013 mentions that Prakash Wadhwani was allotted a work by MP Housing and Infrastructure Development Board ^MP Development Board but he executed the sai....
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....astened upon the appellant; (iii) The transportation of goods by the appellant was in the nature of local cartage and, therefore, consignment notes were not issued nor transportation service was received through agents. Thus, the appellant could not be held liable to pay service tax under the head of GTA; (iv) Even otherwise, the amount paid by the appellant for transportation was below the threshold limit specified in the Notification dated 3 December, 2004 and, therefore, no tax liability could be fastened upon the appellant; (v) The Principal Commissioner could not have levied penalty and interest upon the appellant; and (vi) The extended period of limitation could not have been invoked in the fact and circumstances of the present case. 9. The learned Authorized Representative of the Department has, however, supported the impugned order and has submitted that no interference is called for in this appeal. It is his submission that the appellant failed to produce any documents before the Principal Commissioner to substantiate the defence taken by the appellant in regard to GTA service and, therefore, it is not open to the appellant to now sub....
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....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;" 15. The definition of a "residential complex" leaves no manner of doubt that it would be a complex comprising of a building or buildings, having more than twelve residential units. In other words a complex may have a building having more than twelve residential units or a complex may have more than one building each having more than twelve residential units. Independent buildings having twelve or less than twelve residential units would not be covered by the definition of "residential complex". In the present case, the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more than 12 independent buildings, the nature of activity would not be "construction of complex" and, therefore, the service tax could be levied. 16. In this connection reliance can be placed on a Division Bench judgment of the Principal Bench of the Tribunal in Macro Marvel Projects Ltd. v/s Commissioner of Service Tax, Chennai 2008 (12) STR 603 (Tri.-Chennai) wherein the....
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....entry 65(105)(zzzh) for taxing 'construction of complex' as defined under Section 65(91a) of Finance Act, 1994. The submission of the appellant is that the entry covers only such building where each of the building has got more than 12 residential units. They have built 15 independent houses and not a complex and hence their activity was not taxable under the entry 65(105)(zzzh) which adopts definition in Section 65(91a). He relied upon the decision of the Tribunal in the case of Macro Marvel Projects Ltd. v. CST, Chennai - 2008 (12) S.T.R. 603 (Tri.-Chennai). 2. The Authorised Representative appearing for the Revenue submits that the explanation under Section 65(91a) of Finance Act, 1994 gives definition of "residential unit" to mean "a house or single apartment intended for use as a place of residence". Even if the residential units are separate, it will be covered by the definition, according to him. 3. The A.R. further submits that the decision in the case of Macro Marvel Projects Ltd. was with reference to the entry for works contract under Sections 65(105)(zzzza) of Finance Act, 1994 whereas the present case is in respect of construction of residential compl....
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....e definition of Residential Complex defined under Section 65 (91a). The work doen by them is that of construction of buildings that do not have more than 12 residential units. Each building constructed by them contains only 1 residential unit. Under such circumstances, this construction is not construction of a "Residential Complex" since the condition given in para (i) is nto fulfilled. Again in this regard the Noticee relied on the decision of Macro Marvel reported in 2008 (12) S.T.R. 603 (Tri. - Chennai), further affirmed by the Honourable Apex Court in 2012 (25) S.T.R. J154 (S.C.) and A.S. Sikarwar reported in 2012 (28) S.T.R. 479 (Tri. - Del.). 35. Here it is important to note that the case laws quoted by the Noticees are not applicable in their case in as much as they have done construction of houses development work in complex having more than 12 residential units, common community hall, common parking area, and common part which clearly satisfy the definition of residential complex in Section 65 (91a) of Finance Act, 1994 and service of construction of complex defined in Sections 65 (30a) and 65 (105)(zzzh) ibid - Impugned service clearly covered under construction....