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2019 (1) TMI 1117 - AT - Service TaxClassification of services - Construction of Residential Complex Service or not - contention of appellant is that the issue raised was defended by them on the basis of definition of Residential Complex Service and in respect of Bapu Dham Complex, there were no common facilities and therefore, the activity was not covered by the definition of Construction of Residential Complex Service - Held that:- An identical issue was decided by this Tribunal in the case of Rajeshwar Builders Versus Commissioner of Central Excise, Ghaziabad [2018 (8) TMI 821 - CESTAT ALLAHABAD], where it was held that To qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, community hall, water supply or effluent treatment system, located within a premises. Since there is no positive evidence provided by Revenue to establish that there were common facilities such as – Park, Lift, Community Hall, etc., the impugned order is set aside - appeal allowed - decided in favor of appellant.
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