Residential complex classification for individual houses supported waiver of pre-deposit pending appeal.

Low-cost individual houses constructed for a housing board were argued to fall outside the definition of a residential complex for service tax purposes because they were separate units and were certified as not being flats or a residential complex. The appellant also relied on a limitation plea and prior Tribunal precedent holding that individual houses do not constitute a residential complex. On that basis, a prima facie case for relief was found and the pre-deposit requirement was waived pending appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit pending appeal.

Analysis: The dispute concerned whether the low-cost individual houses constructed for the Rajasthan Housing Board were to be treated as a residential complex for service tax purposes. The Tribunal noted the plea that the houses were individual units, were certified as not being flats or a residential complex, and that the demand was also stated to be time-barred. Reliance was placed on prior Tribunal precedent holding that individual houses do not constitute a residential complex.

Outcome: The requirement of pre-deposit was waived during the pendency of the appeal.

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