2018 (10) TMI 1479

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....ruction of residential houses. 2. Heard the parties. 3. On perusal of the impugned order, we find that the ld. Commissioner has recorded the following findings:- "On scrutiny of the details of some work orders submitted by the noticees, I find that they has undertaken various types of works including construction of LIG, MIG houses for Rajasthan Housing Board and all these types of works were covered by single work order. It is observed that the service provided in relation to construction of MIG and HIG houses/complex to Rajasthan Housing Board falls under the definition of 'Construction of Complex' service as the said buildings/complexes satisfy the conditions of the 'Construction of Complex' service as the scheme developed by th....

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....facilities and the noticees have not produced any evidence to the contrary, I hold that they had provided construction of complex services. In this case, I have also gone through the Hon'ble CESTAT order in the case of Shri A.S. Sikarwar and Macro Marvel Project Ltd. relied by the noticees. I observe that in the given case laws the taxability of construction of individual houses is discussed. It is also observed that these cases are related to construction of individual houses without having any one or more facilities as defined under „Construction of Complex Service‟, whereas in the present case the noticees have constructed building/buildings/complexes having some common area and also some common facility like park, parking....