Constructing residential accommodation for police couldn’t be classified as construction of complex services

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Classification of services – Section 65(64) of the Finance Act, 1994 – Management, maintenance or repair – Assessee was engaged in various activities such as strengthening/replacing/realigning security fence in Indo-Pakistan International BorderWhether said activities undertaken by assessee would fall under category of ‘management, maintenance or repair services’ as alleged by revenue – Held, No

Classification of services – Section 65(30a) of the Finance Act, 1994 – Construction of complex – Assessee was engaged in construction of residential accommodation for Rajasthan State Police – Whether said activity undertaken by assessee would fall under category of ‘construction of complex service’ as pleaded by revenue – Held, No

Circulars and Notifications : Circular F. No. B1/6/2005-TRU, dated 27-7-2005

Citation: [2018] 93 taxmann.com 161 (New Delhi – CESTAT)

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