2024 (5) TMI 128

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....On scrutiny of documents, in regard to project "Sushant", "Advaith", "Anikait" and "Pranaav", it was noted by the Department that the appellant has not paid service tax on the payments received as the number of units are 12 or less than that. However, in respect of "Prathist" and "Shaaswat" as these projects had more than 12 residential units, the appellant had to pay service tax. On perusal of payments made by them, it was seen that they had not discharged service tax in respect of land owner"s share. Show Cause Notice dated 08.04.2010 was issued for the period June 2005 to April 2009 demanding service tax under Construction of Residential Complex service on land owner shares. After due process of law, the Original Authority confirmed the ....

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....mited Vs. Commissioner of Service Tax [Final Order Nos. 40077-40079 dated 24.02.2023]. Though the Department filed Civil Appeal against the said decision before the Hon"ble Apex Court, the appeal filed by the Department was dismissed affirming the decision passed in the case of Jain Housing & Construction Limited (supra). To support the above argument, the Ld. Counsel relied on the decision passed by the Tribunal in the case of Srinivasa Shipping & Property Developers Ltd. Vs. Commissioner of GST & Central Excise [Final Order Nos. 41107-41108/2023 dated 08.12.2023] relied. It is prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri M. Ambe appeared for the Department. The findings in the impugned order was reit....

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....means any service provided or to be provided,- (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation.-For the purposes of this sub-clause, "works contract" means a contract wherein , - (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out,- (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, pl....