2026 (8) TMI 1609

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....lly identical facts and a common issue relating to levy of Service Tax under "Construction of Complex Service", they were heard together and are being disposed of by this common order. 2. Appeal No. ST/20569/2014 pertains to the period 2011-12 and arises out of Order-in-Original No. VIZ-EXCUS-002-COM-035-13-14 dated 29.10.2013, whereby, Service Tax demand of Rs. 53,21,555/- along with interest and penalties, was conformed under "Construction of Complex Service". 3. The second Appeal No. ST/20189/2015 arises out of Order-in-Appeal No. 27/2014(V)-II ST dated 30.10.2014, whereby, the Commissioner (Appeals), upheld the Order-in-Original NO. 59/2012 dated 02.11.2012 confirming Service Tax of Rs. 8,32,635/- for the Financial Year 2010-11 al....

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....od, contemplated a "Residential Complex" comprising more than 12 residential units, a common area and one or more specified common facilities situated within premises approved by the competent authority. Thus, mere construction of a number of residential houses by itself would be sufficient unless the requirements prescribed in the statutory definition are established. 8. In the present case, the material placed on record indicates that the construction undertaken by the appellant was of individual houses on independent plots for the respective purchasers. Further, the roads and open spaces were handed over to the Municipal Authority. We do not find sufficient evidence brought on record by the Department to establish the existence of the....

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....mar Goyal Vs Commissioner of Central Excise, 2011 (23) S.T.R 30 (Tri-Del), besides the decision in Commissioner of Central Excise, Visakhapatnam-I Vs Pragati Edifice Pvt Ltd., 2019(31) GST 241 (Tri-Hyd), Citilights Properties Pvt Ltd., Vs Commissioner of GST, Chennai North, 2019(29) GSTL 355 (Tri-Chennai), SMS Gardens Pvt Ltd., Vs Commissioner of GST & Central Excise, Salem, 2022 (61) GSTL 33 (Tri-Chennai) and Silver City Construction Ltd., Vs Commissioner of Central Excise Chandigarh-I, 2022(59) GSTL 77 (Tri-Chan). The ratio emerging from these decisions supports the proposition that the Department must establish the statutory ingredients of a residential complex before fastening liability under Construction of complex service. 11. Ther....