2017 (6) TMI 1190

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.... : Ms.Rinki Arora, Advocate. For the Respondent: Mr. Amresh Jain, D.R. JUDGEMENT PER: B.RAVICHANDRAN The appeal is against order dated 28.12.2012 of Commissioner of Central Excise, Jaipur-I. The appellants are engaged in construction of Commercial / industrial building as well as residential complex. The dispute in the present appeal is restricted to their tax liability with reference ....

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....ellants in relation to construction of residential complex were subjected to service tax under „construction of complex service‟ prior to 01.06.2007 and under „works contract services‟ after 01.06.2007. Admittedly, these contracts are of composite nature, involving supply of materials as well as provision of service. In terms of the decision of Hon‟ble Supreme Court i....

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....er supply, park, community centre and any other common facilities. We find that the original authority also distinguished the decision of the Tribunal in Macro Marvel Projects Ltd. - 2008 (12) S.T.R 603 (Tri. - Chennai). The observation of the original authority is that when there are common facilities, the appellants are liable to tax even for individual houses. We find that the factual details r....