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2019 (7) TMI 215 - AT - Service TaxRefund of service tax paid - construction of residential house - more than 12 units or not - refund claimed as per the exemption provided under S.No.14 of N/N. 25/2012-ST dated 20.06.2012 - refund claim denied on the ground that exemption notification is not applicable in the present case, as the present project consisting of more than 12 Villas, is not a single residential unit - HELD THAT:- In the present case, there is a separate agreement entered between the appellant and the contractor for construction of the individual house for which separate approval has been sanctioned. Further the definition of ‘residential complex’ is not applicable in the present case because all the conditions which are required to be fulfilled for a complex to be residential complex are not fulfilled in the present case - the ground for rejection is that there are common facilities like park and roads but in view of the Relinquishment Deed produced on record, I find that these common facilities like parks and roads have been relinquished to the Government and hence the same is not the common properties of the owner. It is rather a public property which cannot be considered as common facilities. Appeal allowed - decided in favor of appellant.
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