Page 145 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] LUDHIANA BUILDERS v. COMMISSIONER OF C. EX. AND S.T., LUDHIANA 231
fiable under Works Contract service - Section 77 of Finance Act, 1994. [paras 3,
4]
Appeal dismissed
REPRESENTED BY : Shri G.M. Sharma, Authorised Representative, for
the Appellant.
None, for the Respondent.
[Order per : Ashok Jindal, Member (J)]. - The Revenue is in appeal
against the impugned order for not imposing the penalty under Section 77 of the
Finance Act, 1994 as the respondent has not registered themselves under the cat-
egory of ‘Construction of Complex (Residential) Services’ during the impugned
period.
2. Heard the Ld. AR
3. We find that as per the record placed before us, the respondent was
not registered with the department under the category of ‘Construction of Com-
plex (Residential) Services’ and was providing that service along with material;
therefore, the issue arises before us is that -
Whether the respondent was required to register themselves under the
category of ‘Construction of Complex (Residential) Services’ or not?
4. Admittedly the service provided by the respondent is merit classifi-
cation under ‘Works Contract’. In that circumstance, the respondent was not re-
quired to register themselves under the category of ‘Construction of Complex
(Residential) Services’, therefore, the question of imposing the penalty under Sec-
tion 77 of the Finance Act, 1994 does not arise.
5. In the above terms, we do not find any merits in the appeal filed by
the Revenue, accordingly, the same is dismissed.
(Dictated and pronounced in the open Court)

_______

2020 (37) G.S.T.L. 231 (Tri. - Chan.)

IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
S/Shri Ashok Jindal, Member (J) and Raju, Member (T)
LUDHIANA BUILDERS
Versus
COMMISSIONER OF C. EX. AND S.T., LUDHIANA

Final Order No. A/60881/2019-CU(DB), dated 22-10-2019 in Appeal
No. ST/3/2010
Construction of Residential Complex service - Construction of flats
using own materials not taxable under category of Construction of Residential
Complex service or under Works Contract service prior to 1-6-2007 - Such ser-
vices taxable as Works Contract service only w.e.f. 1-6-2007 - However, Service

GST LAW TIMES  11th June 2020  145