Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 863 - AT - Service TaxConstruction of residential complex service - the appellant have constructed individual row houses, where in each block there is one residential unit - demand of service tax - Held that:- It is admitted fact that the appellant have constructed individual row houses/units and not a building/buildings having more than 12 residential units which is the condition precedent for categorization of service under the category of ‘construction of residential complex service’. The ruling of a coordinate Bench of this Tribunal in the CST, New Delhi V/s Gandharva Infrastructure & Projects Ltd. [2017 (9) TMI 270 - CESTAT NEW DELHI] is per incurrium as it have erred in ignoring and not following the binding ruling of Hon’ble Supreme Court in the case of Commissioner v. Macro Marvel Projects Ltd. [2008 (9) TMI 80 - CESTAT, CHENNAI] wherein under similar facts and circumstances where row houses were constructed under a housing scheme having one unit in each house, it have been held that such activity is not liable to Service Tax under ‘Construction of Residential Complex Service’. Appeal allowed - decided in favor of appellant.
|