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2013 (5) TMI 535 - AT - Service TaxConstruction of complex - several quarters for Kendriya Vidyalaya - These residential quarters were distributed in different buildings in the same compound. None of the buildings had more than 12 flats in each building. - held that:- The definition u/s 65(91a) is applicable for taxable entry 65(105)(zzzh) the entry relevant for deciding this appeal as also 65(105)(zzzza) covering works contract which was the entry in the case of Macro Marvel Projects [2008 (9) TMI 80 - CESTAT, CHENNAI] The explanation pointed out by the AR has nothing to do with the dispute in hand because that explanation defines ‘residential unit’ and the definition in dispute is that of ‘residential complex’. The explanation can mean only that the building should have 12 residential units. So the explanation is not for interpreting the meaning of ‘residential complex’. - Prima facie case in favor of assessee - pre deposit waived.
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