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2019 (12) TMI 123 - AT - Service TaxClassification of services - service of construction of residential complex or not - construction of residential quarters - case of appellant is that all quarters constructed by the appellant were for personal use of the employees of the organizations on payment of rent and therefore the said quarters were for personal use and therefore the construction activity undertaken by the appellant was not for construction of residential complex - burden to prove - HELD THAT:- As per provision of law the ultimate use of the constructed residential unit is having bearing of levy of service tax. The law has very clearly provided that if the residential unit is intended for personal use or it is being used by other persons on rent then such unit is not covered by the definition of residential complex and therefore not eligible to be subjected to levy of service tax under construction of residential complex service. Further, this being a case of demand, the onus was on revenue to establish that the residential units constructed by the appellant were covered by the definition of residential complex to raise the demand. Revenue has not produced any evidence in the proceedings to establish that the residential units constructed by appellant were not for personal use. The said onus was not discharged by Revenue to establish that the residential units constructed were liable to levy of service tax. Appeal allowed - decided in favor of appellant.
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