2013 (5) TMI 535

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....nt. Shri K.P. Singh, DR, for the Respondent. ORDER The appellants were registered for rendering the services of construction of complex. They constructed several quarters for Kendriya Vidyalaya. These residential quarters were distributed in different buildings in the same compound. None of the buildings had more than 12 flats in each building. However, Revenue was of the view that the wo....

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....12) S.T.R. 603 (Tri.-Chennai)] holding that only those buildings of more than 12 residential units in the same building will be covered by the definition of residential complex. Revenue being aggrieved by the said decision, had filed an appeal with the Hon'ble Supreme Court and the same was dismissed by the Supreme Court as reported at 2012 (25) S.T.R. J154. Therefore, the Counsel submits that the....

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....tion of residential complex reads as under : (91a) "residential complex" means any complex comprising of - (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the....

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....05)(zzzza) covering works contract which was the entry in the case of Macro Marvel Projects (supra). 6. We find that the explanation pointed out by the AR has nothing to do with the dispute in hand because that explanation defines 'residential unit' and the definition in dispute is that of 'residential complex'. The explanation can mean only that the building should have 12 residential units. S....