2014 (10) TMI 770

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.... Per: P.K. Das; The applicants are providing taxable service under the category of 'Construction of Residential Complex Service' as defined under Section 65 (105) (zzzza) of Finance Act, 1994 and discharging service tax liability under 'Works Contract Services'. The applicant had constructed 36 flats in multi-storied complex and 30 'individual houses' under the name and style of 'Golden Encl....

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....and the prospective buyers. It cannot be brought within the purview of residential complex. He further submits that the present case is squarely covered by the decision of the Tribunal in the case of Macro Marvel Projects Ltd. Vs. CST, Chennai - 2008 (12) STR 603 (Tri. - Chen.). He submits that the entire demand is barred by limitation. Show cause notices were issued in respect of 36 flats under t....

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....ing both the sides and on perusal of the records, we find that the applicants are engaged in the construction of a project under the name of 'Golden Enclave' of multistoried residential complex comprising of 36 flats and 30 individual villas having common area and common amenities. Prima facie, we are unable to accept the contention of the Ld. Counsel that it is individual villas or single houses ....