TaxTMI 
TaxTMI 
2024 (8) TMI 1620
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection 65(105)(zzzh) of Finance Act, 1994. 2. The brief facts are the Appellant is engaged in the activity of 'Commercial or Industrial Construction services' taxable in terms of Section 65(25b) of the Finance Act, 1994 and Construction of residential complexes classifiable under the category of 'Construction of Complex services' taxable under Section 65(30a) of Finance Act, 1994. However, the Appellant was registered with service tax department vide registration dated 27.06.2006, only under the category of 'Commercial or Industrial Construction' services. Since the Appellant is liable to pay service tax for the construction of residential complexes, proceedings were initiated and Show Cause Notice was issued on 18.02.2013, the perio....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../2022 dated 05.05.2022, wherein it is held that the activity undertaken by the Appellant are falling under the category of 'Works Contract' and the Appellant is eligible to claim CENVAT credit for the activity undertaken by them. Learned Counsel further relied on Board Circular No.108/2/2009-ST dated 29.01.2009 and on the following judgments/decisions; a. Krishna Homes v. CCE., 2014(34) STR 881(Tri- Del.) b. SMS Gardens Pvt.Ltd Vs. Commissioner., 2022(61)G.S.T.L.33(Tri-Mad) c. Jagdish Pala Vs. Commissioner., 2022(65)G.S.T.L.471 (Tri.-Ahmd) d. Aswini Apartments Vs. Commissioner., 2019(31) G.S.T.L. 476 (Tri-Chennai) e. Kishorekumar Gokaldas Developers & Prompters Vs. Commissioner., 2019(29) G.S.T.L....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd flats and not merely for sale. For example, perusing an agreement with one Shri Palapparembil Sankarankutty Menon, for construction of a Villa in the property situated at S.Medahalli village, measuring 2586 sq. ft, for a total consideration of Rs.87,02,760/- reveals that the purchaser have entered into an Agreement for purchase of villa, which includes agreement for Construction with the above land owner to provide a Villa in the "CONFIDENT BELLATRIX" residential complex. It is mentioned in Annexure-I of the agreement regarding the mode of stage-wise payment of amount by the allottee to the builder/developer". 6. Heard both sides and we have gone through their submissions and perused the records. 7. We find that as per the decision....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bove and in particular, relying on the ratios of the case laws cited supra, we hold as under; (a) The services provided by the appellant in respect of the projects executed by them for the period prior to 1-6-2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service in the light of the Hon'ble Supreme Court judgment in Larsen & Toubro (supra) upto 1-6-2007 (b) For the period after 1-6-2007, service tax liability under category of 'commercial or industrial construction service' under Section 65(105)(zzzh) ibid, 'Construction of Complex Service' under Section 65(105)(zzzq) will continue to be a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....find that the impugned order is issued demanding service tax under the category of 'Construction of Complex services' covered by Section 65(105))(zzzh). Considering the activity carried out by the Appellant and following the decisions of the Tribunal, Hon'ble High Courts, and the Hon'ble Apex Court such activity falls under the category of 'Works Contract' service and Appellant is eligible for the composition scheme as per the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. Even as per the impugned order, it is confirmed stated that the assessee in their reply has requested that they intend to claim the exemption on the value of goods and materials used in the construction in the guise of sale. They also ....