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2017 (8) TMI 552 - AT - Service TaxConstruction of residential complex - Section 65(30a) of the Act - whether under the admitted fact that they have constructed individual residential flats/units/houses? - whether they are liable to pay service tax under the provisions of Finance Act read with the Rules under the period in dispute 2010-11 and 2014-15? - Held that: - both for the period prior to 01 July, 2012 and subsequent to that date, that construction of residential complex having not more than 12 residential units per building or block prior to 01 July, 2012 and two or more units after 01 July, 2012 is not sought to be taxed under the provisions of the Finance Act/Service Tax provisions. For the levy, it should be registered complex comprising more than 12 units prior to 01 July, 2012 and more than one residential unit in a complex from 01 July, 2012. Admittedly in the present case, the appellant constructed individual residential houses, each block, being a residential unit which is an admitted fact. In any case, it appears that the legislature did not want to tax construction of individual residential units to the levy of service tax. We find that the learned Commissioner have erred in considering the approved plan for construction of more than 12 individual units on a large plot of land as a residential complex which we find is wrong and misconceived. Demand not sustainable - appeal allowed - decided in favor of appellant.
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