2017 (7) TMI 1468

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....Ms. Rinki Arora, Advocate. For the 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 authorit....

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....complex services for the entire period, which have 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, involv....

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....using 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 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 f....

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....ential 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 Toubro Ltd. (supra) as well as regarding factual details for construction of residential complex with specific reference to availability of c....