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2022 (12) TMI 1053
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....gaged in the business of construction of residential Complex services under Jawaharala Nehru National Urban Renewal Mission (JnNURM). All the project executed by Appellant under the JnNURM scheme pertained to construction of House for Economic Weaker Section (EWS). The said project under the JnNURM scheme were executed by Appellant for Ahmedabad Municipal Corporation (AMC) and Ahmedabad Urban Development Authority (AUDA) only. As per the department service tax on "Construction of Complex Service" was levied under Sub-Section (105)(zzzh) of Section 65 of the Finance Act, 1994 with effect from 16.06.2005. Thus the services provided by Appellant under the JnNURM scheme fell under the category of "Construction of Complex Service". Further, Gove....
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.... the tender terms, no service tax was applicable on such projects. The Appellant had been allotted project under the aforesaid scheme by the AMC as well as AUDA. 4. He also submits that upon the introduction of Service tax on residential complex services, there was no clarity in the field. Appellant sought clarification from AUDA and AMC regarding discharge of service tax liability; in response to which AUDA has referred the matter to the Commissioner of Service tax on 06.12.2006. AUDA has specifically sought clarification as any service tax liability arises on AUDA or otherwise. The Commissioner had opined that the service tax is payable, but this reply was never shared with the present appellant. Hence the Appellant had approached the ....
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....riod is not invokable in the present matter. 8. The Shri Ghanasyam Soni, learned Joint Commissioner (AR) reiterated the findings of the adjudicating authority. 9. We have heard both sides and perused the appeal records. We are of the considered opinion that the matter requires to be examined in the light of the Section 65(91a) of the Finance Act, 1994 and the explanation thereof which reads as under : "Residential Complex" has been defined under section 65(91a) of the Finance Act as follows :- "(91a) "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 se....
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....er case titled as Nithesh Estates Limited v. C.C.E., Bangalore,2015 (40) S.T.R. 815 wherein it was held that the construction of residential complex for ITC (in that case) intended to provide accommodation built for own employees, activity was covered by definition of personaluse in Explanation to Section 65(91A) of Finance Act, 1994. Hence, the assessee‟s activity falls under exclusion of that Section and as such is excluded from levy of Service Tax. 10. In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to "personaluse‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable....
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....tion of complexes under question if their lay out does not require approval by an authority under any law for the time being in force. From the letter dated 30-1-2004 issued by the M.P. Urban Development Department, it appears that the said construction was made under "Rajiv Gandhi basti Vikas karyakram" which was the Central sponsored scheme and the same is exempted from service tax as per Circular No. 125/2010-S.T., dated 30th July, 2010. 5. In the light of above discussion and by considering the facts and circumstances of the case, we are of the view that the M.P Government has constructed the accommodation for the gandi basti people under the Central sponsored scheme which is attempted to clean India as per Prime Minister's mis....