SRK CONSTRUCTIONS Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS application is filed by the applicant for waiver of pre -deposit of the following amounts:

(2.) LEARNED Counsel appearing on behalf of the appellant would submit that the Adjudicating Authority has totally misdirected himself. It is his submission that the appellant herein is a partnership firm where there were three partners. One of the partners had brought a land in which the construction activity to be carried out to do. He would submit that the said partners are bringing the land to the property of the firm. It is his submission that if that be so, the activity of construction service of respective clause covered by the appellant would not be rendering any service to anyone as it is to be constructed for themselves. He would bring to our notice Section 14 of the Indian Partnership Act, 1932 and he would also exhorts to go through the O -I -O from the findings of the Adjudicating Authority.

(3.) LEARNED SDR on the other hand would submit that the appellant herein is providing the services of "Construction of Complexes". It is his submission that the land belonging to a private firm called S.R.K. Gold Earth Constructions Pvt. Ltd. whose Managing Director is a partner of this appellant and partnership firm is consisting of another partner who a private company wherein also the same director is involved. It is his submission that when there is no evidence of bringing any part of the land, to the partnership firm, it can be considered as a land of the appellant and hence, the services of Construction of Residential Complexes are provided by the appellant to various people. Hence, they are liable to pay service tax. He would try to read the clause of the partnership deed to bring home his point. He would rely upon the decision of this Bench in the case of Mohtisham Complexes Pvt. Ltd. v. CCE, Mangalore : 2009 (15) STR 160 (Tri. -Bang.) in a stay petition, in an identical issue, he would submit that this Bench had put the assessee for some condition.