2017 (4) TMI 589

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng which are not covered by the definition of ‘residential complex’ - also, the fact that the construction of milk parlour is for State Govt.’s Enterprise-Rajasthan Cooperative Dairy Federation, has not been examined by the impugned order - matter is remanded for decision afresh for examination of full facts afresh - appeal allowed by way of remand. - ST/3133/2012-CU(DB) - Final Order No. ST/A/54 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t houses , which are not covered under service of construction of residential complex which covers buildings having more than 12 residential units to attract the levy of service tax. (ii) These services are not covered under Section 65(105)(zzza) or Section 65(91a) of the Finance Act, 1994. (iii) In support the following decisions are cited : (a) Macro Marvel Projects Ltd. v. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the impugned order, we find that the Commissioner (Appeals) has failed to examine the fact that the appellant constructed one unit residential housing which are not covered by the definition of residential complex given in Section 65(91a) of the Finance Act, 1994. 7.1 Further the fact that the construction of milk parlour is for State Govt. s Enterprise - Rajasthan Cooperative Dairy Federa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X