2015 (11) TMI 333

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..... C.J. Mathew, Member (Technical) For the Petitioner : Shri A.K.Goswami, Additional Commissioner For the Respondent : Shri R.S.Indani Advocate ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. AGS(159)32/2011 dated 15.09.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the taxability of t....

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....nue. In the appeal filed by the Revenue we find from the grounds, as taken by the Revenue is basically revolving upon the definition of Residential Complex Services and CBEC circular no. 96/7/2007-ST. 5. We find that the first appellate authority while rejecting the appeal filed by the revenue has recorded the following findings. "8. I have carefully gone through the appeal file, docum....

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....d. The exclusion clause reads as under:                "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 such person." Thus, it is cle....