2024 (1) TMI 250

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....nicipal Corporation and Nagarpalika under the JNNURM Scheme becomes taxable under the category of 'Construction of Complex Service'? c. Whether service by way of construction of compounding wall for BECL becomes Taxable under the category of 'Commercial or Industrial Construction Service'? 2. Shri Jigar Shah, Learned Counsel along with Shri Ambar Kumrawat Advocate appearing on behalf of the appellant made a detailed submission on multiple counts which are extracted below: (I) The issue of levy of service tax on services in question are covered by various decision of this Tribunal. (II) Construction of residential quarters under taking by the appellant for Gujarat State Police Housing Corporation Ltd is not taxa....

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....as there is no suppression of fact. The appellant cannot be made subject to penalty. 2.1 On the above submission, the appellant relied upon the following judgements and Board circulars: • Riddhi Siddhi Construction V. CCE & ST, 2023 (5)TMI 340-CESTAT (Ahm.) • DH patel V. CCE 2023 (4) TMI 920-CESTAT (Ahm.) • Khurana Engineering V. CCE Ahmedabad, 2010 (11) TMI 81- CESTAT (Ahm.) • Khurana Engineering Limited V.CCE 2011 (21) STR 115 (T) • Sri Venkateswara Engg Corporation 2012 (28) STR 13 (Comm.Appl.) • M/s Marco Marvel Projects Limited, 2008 (12) STR 603 (Tri-Chennai) • State of AP Vs. Larsen & Tubro Ltd, (2008) 17 VST 1 (SC) • A.S. Sikar....