2018 (5) TMI 834

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..... K. Manjhi, AR for the Respondent 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 compl....

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....usal of record, it appears that the identical 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&#82....

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....ant. A perusal of the impugned order indicates 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 t....

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....of the above discussion and analysis, we find that 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 t....