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2024 (3) TMI 351 - AT - Service TaxLevy of service tax - row houses constructed in a gated community - scope of residential complex - HELD THAT:- There is no significant change in the definition of residential complex as defined in Section 65(91a) of the Act both before and after 01.07.2012. Admittedly, the Respondent have sold developed plots to the buyers. Thereafter they have entered into agreement with the buyer/owner of plot to construct single house or residential unit. The house plan is also approved in the name of owner/buyer of the plot. Thus the activity is excluded or exempt both before and after 01.07.2012. Further, it is found that the said issue is no longer res integra, in view of the ruling of this Tribunal in MACRO MARVEL PROJECTS LTD. VERSUS COMMR. OF SERVICE TAX, CHENNAI [2008 (9) TMI 80 - CESTAT, CHENNAI] and which have been approved by the Apex Court - it was held by Tribunal that construction of residential complex/building having not more than 12 residential units, is not sought to be taxed under service tax. For the levy it should be a residential complex comprising of more than 12 residential units. It is evident that the law makers did not want construction of individual residential units to be subject to levy of service tax. There are no merit in these appeals by Revenue - appeal dismissed.
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