2017 (7) TMI 1468

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.... Respondent : Shri Ranjan Khanna, DR. ORDER PER V. PADMANABHAN: The appeal is filed by the appellant against the order in appeal no. 26/2013 dated 28.04.2013. The appellant is engaged in the construction of residential complex services as defined under section 65 (105) (zzzh) of the Finance Act 1994 made taxable w.e.f. 16.06.2005. The original authority vide his order dated 02.02.2012 confirm....

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....ave been upheld in the impugned order. 5. 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 contract services" after 01.06.2007. Admittedly, these contracts are of composite nature, involving supply of materials as well as provision of s....

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.... 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 the case of 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 appellant is liable to tax even fo....