2012 (11) TMI 1000

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....pondent. ORDER Mathew John, Technical Member - In this case, the Appellants have undertaken construction work of 15 residential houses under a contract with M.P. Housing Board. The Revenue was of the view that the Appellants should have paid service tax on the activity under the entry 65(105)(zzzh) for taxing 'construction of complex' as defined under section 65(91a) of Finance Act, 1994. Th....

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.... The A.R. further submits that the decision in the case of Macro Marvel Projects Ltd. (supra) was with reference to the entry for works contract under sections 65(105)(zzzza) of Finance Act, 1994 whereas the present case is in respect of construction of residential complex under entry 65(105)(zzzb). He also points out that the Tribunal in para 2 of the order has observed as under :- "These obse....