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2017 (6) TMI 1190 - AT - Service TaxWorks contract services - construction of Commercial / industrial building as well as residential complex - Revenue held a view that the individual houses are part of residential complex having common facilities and as such, the appellants are liable to tax - Held that: - A perusal of the impugned order indicates that the original authority examined the general scope of the terms “Residential Complex” and inferred that generally housing colonies built by State Housing Boards will have large common area, common approach, water supply, park, community centre and any other common facilities. 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 mentioned in the statutory definition. This can be verified from the approved layout and other supporting documents. Appeal allowed by way of remand.
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