2013 (11) TMI 1065

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eans 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 layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Pvt. Ltd. Vs CST Chennai - 2013 (30) STR 33 (Tri.-Chennai) and it was decided that where each of the buildings is not having more than 12 units, the construction activity will not be covered by the said entry. She further submits that they are in a position to demonstrate that separate approvals were taken for each of the house from the municipal authorities and commons roads were surrendered to the local panchayat. She submits that these evidences were placed before the lower authorities. Further, she relies on the decision of Hon'ble Supreme Court in Commissioner Vs Macro Marvel Projects Ltd. 2012 (25) STR J 154 (SC) wherein a similar issue decided originally by Chennai Bench of the Tribunal holding that no service tax would be leviable a....