2018 (5) TMI 834

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-original No. JAI-EXCUS-001-COM-19-14-15 dt. 24.07.2014 passed by the Commissioner of Central Excise and Service Tax, Jaipur-I. 2. Brief facts of the case are that the appellant are engaged in the construction of Commercial/ industrial building as well as residential complex. The dispute in the present appeal is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l issue has come up before the Tribunal in the case of M/s Kumawat Contractor vs. CCE, Jaipur (Final Order No. 53947/2017 dt. 06.06.2017) where it was observed that- "3. We note that the contracts executed by the appellants 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the original authority examined the general scope of the terms "Residential Complex" and inferred that generally housing colonies built by State Housing Boards will have large common area, common approach, water 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. - 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the impugned order as it stands with reference to tax liability of the appellant for construction of residential complex, is not sustainable. Accordingly, that portion of the finding is set aside and the matter is remanded back to the original authority for a fresh decision, keeping in view the law laid down in the Hon‟ble Supreme Court in the case of Larsen and Trubro Ltd. (supra) as we....