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TMI Blog2018 (2) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri B. Ravichandran, Member (Technical) Rep. by Ms. Rinky Arora, Advocate for the appellant. Rep. by Shri Amresh Jain, AR for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 14.03.2017 of Commissioner of Central Excise-I, Jaipur. The appellants are engaged in construction activities. The tax dispute relates to the construction of individual residential houses and certain shopping complexes. The present dispute in appeal is only in relation to construction of individual residential houses for Rajasthan Housing Board. 2. Ld. Counsel appearing for the appellant submitted that they have constructed individual houses for Rajasthan Housing Board in terms of various contracts. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loped by the Rajasthan Housing Board comprise tens or even hundreds of houses but work order is awarded to many contractors as per tender process. It is a common knowledge that the State Housing Board constructs Housing Colonies having large number of houses in a large common area, having common approach road, water supply, park, community centre and many other common facilities. The notice are under a mistaken notion that each building should have at least 13 residential units whereas the legal requirement is that the building or buildings should have more than 12 residential units. In fact each building itself may constitute a single residential complex if it has more than 12 residential units. Complex is a word which basically means vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll 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 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 appellants are liable to tax even for individual houses. We find that the factual details relevant to the present case has not been brought out with supporting evidence. Without inferring the fact regarding applicability of the tax entry in the present case, it is necessary to examine as to whether the residential complex, having individual houses, is in fact, having common areas as mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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