2015 (11) TMI 1143 - AT - Service Tax

Appellate Tribunal rules construction of independent houses not taxable as residential complex service

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a service tax liability case related to construction of complex services. The ... Waiver of pre deposit - Construction of complex services - Held that:- Appellant constructed independent houses in a specified area for the Rajasthan Housing Board and other housing development organisations. A ld. Division Bench of this Tribunal in Macro Marvel Projects Ltd. Vs. CST, Chennai - [2008 (9) TMI 80 - CESTAT, CHENNAI] ruled that construction of independent houses, even if they are more than 12 in number would not amount to construction of residential complex, falling within the ambit of construction of complex service defined in Section 65 (91a) of Act. - Impugned order is set aside - Decided in favour of assessee. The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a service tax liability case related to construction of complex services. The order confirming the liability was quashed based on the Tribunal's decision that construction of independent houses does not fall under the definition of residential complex service. The appeal was allowed with no costs.