2014 (8) TMI 982

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....h Jain, DR, for the Respondent. ORDER Petitioner/appellant has preferred the appeal against adjudication order dated 24-11-2012 passed by the Commissioner, Central Excise, Jaipur-I. This order confirmed Service Tax liability of Rs. 71,42,326/- apart from interest and penalties as specified therein on the ground that petitioner had provided during 2006-07 to 2009-10 "construction of complex" and ....

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.... in Macro Marvel Projects clearly spelt out the scope of "construction of complex" service defined in Section 65(30a) of the Act read with definition of "residential complex" set out in Section 65(91a). The Tribunal held that since the appellant therein had constructed individual residential houses, each being a residential unit, the transaction falls outside the scope of the definition of "reside....

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....ention is evident would govern the meaning of an expression wherever it occurs in the same enactment. Residential complex is defined in Section 65(91a) and this definition would govern the scope of the expression "residential complex" under Section 65(105)(zzzza) as well. 5. On the aforesaid analyses and in view of the decision of the Tribunal in Macro Marvel Projects and as the petitioner h....