2017 (5) TMI 897

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder various taxable services. Upon scrutiny of the balance sheet of the appellant and ST-3 returns, tax payment particulars, the Revenue entertained a view that the appellants did not discharge proper service tax during the period 16/06/2005 to 31/03/2009, under the category of "construction of complex services" and "works contract service". Accordingly, proceedings were initiated against the appellant, which resulted in the issue of original order dated 23/02/2011. The Original Authority confirmed service tax amount of Rs. 9,02,317/- and imposed penalties under Section 76, 77 and 78 of Finance Act, 1994. On appeal, the Commissioner (Appeals), vide the impugned order, upheld the original order. 2. The learned Counsel for the appellant c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appeal record. The first point is regarding the appellant's liability to service tax under the category of construction of complex service in respect of 10 individual houses built by them for Rajasthan Housing Board in the NRI scheme. The term "residential complex" is defined as below :- Section 65 (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 layout of such premises is approved by an authority under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e more than 12 residential units with common area and any one or more facilities or services such as park, lift, parking space, community hall, water supply and affluent treatment system. More importantly, the complexes should be located within a premises and lay out of such premises should have been approved by an authority under any law for the time being in force. It is clear that there should be a premise sharing common facilities and common area as approved by a lay out. In the present case, we find that the lower Authorities stated that there were common facilities like roads, street lights, sewerage line, park, common water supply situated in close proximity in a common area. There is no finding to the effect that these common facili....