AI Drafter 
TaxTMI 
TaxTMI 
2017 (9) TMI 270
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....ruction of residential complex for Greater Noida industrial development authority. The Department investigated into the allegation that the respondent has not paid service tax and on completion of investigation, show cause notices were issued covering different periods. The SCNs were adjudicated by the Ld. Commissioner in which the demand for service tax was entirely dropped. Aggrieved by the impugned orders Revenue has filed the present appeal. With the above background we have heard Ms. Neha Garg & Shri Sanjay Jain, DR for the appellant and Shri Atul Gupta & Shri Varun Gaba, Advocate for the respondent. 2. The demands for service tax were made vide the impugned show cause notices in respect of the following works carried out by the res....
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....ion of roads, and other infrastructure, the adjudicating authority has taken the view that these infrastructure development works cannot be classified under the category of residential complex. These activities would fall under the commercial or industrial construction on which no service tax can be levied since these are in the nature of civic amenities provided by authority constituted under the law and are not commercial activities of GNIDA. iii) In respect of construction of boys hostel for Gautam Budh University, he has dropped the demand for the reason that the construction of boys hostel cannot be categorized under construction of residential complex. No service tax can be levied on such construction since it is meant for the use ....
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....ion has been carried out by the respondent to GNIDA and not to the university and hence service tax is liable. iv) Revenue has also sought to distinguish the case of Macro Marvel Projects Ltd. (Supra). In the case of Macro Marvel Projects Ltd., the builder was engaged in the construction of houses at the desire of the individual owners. However, in the present case the construction was carried out at the desire of GNIDA and all houses were identical. 5. Heard both sides. 6. The Ld. DR distinguished the present case from the facts in the case of Macro Marvel Projects Ltd. 7. The Ld. Counsel for the respondent has submitted a copy of the lay out plan of the sector XU-I. He also submitted a few photographs about the single storey h....
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....ne 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 such person. Explanation- For the removal of doubts, it is hereby declared that for the purposes of this clause, - a) "personal use" includes permitting the complex for use as residence by another person on rent or without consideration; (b) "reside....
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....question to decide the issue is whether these individual independent residential units are situated as part of a complex with common area and one or more facilities. We have perused the layout plan submitted by the ld. Counsel of OMICRON-I layout. We find that the entire area is divided into several clusters of plots on which individual houses have been built for the respondent. We note that each house shares a wall with the houses on either side as well as the one in front / behind. We also find that there are common facilities such as parks, community hall, etc. and note that the layout plan of each house is provided by the GNIDA which is also one of the requirements for governing residential complex. In view of the above, we are of the v....
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....construction of residential complex in terms of the statutory definition. The respondent shall be provided adequate opportunity to place their side of case. 10. The second issue is with reference to internal development works constructed by the respondent including roads and other infrastructure development such as construction of building, water supply and other facilities. Revenue has stated in the appeal that such infrastructure facilities have been provided within the residential complex and hence should be classified within the category of construction of complex services. From the records, we find that the construction of various infrastructure facilities have been provided by the respondent along with construction of residential c....