2018 (10) TMI 472

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....on, the assessee-Respondents were engaged in providing services under the category of 'Construction of Complex Service' etc. They had undertaken the work in relation to construction of individual houses for Rajasthan Housing Board during the period 2010-11, but did not make payment of Service Tax. Therefore, a show cause notice demanding the Service Tax was issued by the Department. The original authority confirmed the demand as well as interest and imposed penalty. Being aggrieved, the assessee-Respondents filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals), after considering the submissions, dropped the demand. The Department, being dissatisfied, has filed the present appeal before this Tribunal. 3. Wi....

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....r clause (91a) of Section 65 of the Act, which is as follows :- "(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 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.....