Page 147 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] SANTOSH PRADHAN v. COMMISSIONER OF C. EX. & S.T., BHAVNAGAR 233
structing residential complexes along with material and the same is
having merit classification under the category of ‘Works Contract
Service’ as held by the Hon’ble Apex Court in the case of M/s. Lar-
son & Toubro Limited (supra). We find that it has been held that for
the period prior to 1-6-2007, no demand can be raised under that
category and thereafter the demand is to be confirmed under
‘Works Contract Service’. Admittedly, the show cause notice does
not propose the levy of service tax under the ‘Works Contract Ser-
vice’, therefore, we hold that the appellant is not liable to pay ser-
vice tax under the category of ‘Construction of Residential Complex
Services’. In these terms, we set aside the demand of Rs. 29,15,465/-.
(b) Site Formation Services :- We have gone the records placed before
us and as per the records, the appellant is constructing a road. As
per the impugned order itself, the only reason to denial benefit was
that the roads were not open to general public and thus not covered
under public utility. We find that Notification No. 17/2005-S.T.,
dated 7-6-2005 does not say that if it is not a public road then it is li-
able to be taxed. Therefore, we hold that the appellant is engaged in
the construction of road and the same is exempt as per the Notifica-
tion No. 17/2005-S.T., dated 7-6-2005, therefore, no service tax is
payable by the appellant.
8. In view of the above discussion, we dropped the demand confirmed
against the appellant and set aside the impugned order.
9. In result, the appellant is allowed with consequential relief, if any.
(Operative part of the order pronounced in the Court)

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2020 (37) G.S.T.L. 233 (Tri. - Ahmd.)
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
SANTOSH PRADHAN

Versus
COMMISSIONER OF C. EX. & S.T., BHAVNAGAR
Final Order Nos. A/11908-11911/2019-WZB/AHD, dated 15-10-2019
in Appeal Nos. ST/417-420/2010-DB
Manpower Recruitment or Supply Agency service - Taxability after
16-6-2005 when same provided by an individual or proprietorship concern - As
per amended definition of Manpower Recruitment or Supply Agency service
with effect from aforesaid date, such services taxable only when provided by a
commercial concern - Lower authorities holding that assessee operating as
proprietorship concern would be covered under term ‘commercial concern’ -
GST LAW TIMES  11th June 2020  147