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2017 (12) TMI 838 - CESTAT NEW DELHILiability to tax - construction of complex service - Revenue entertained a view that these are part of a common residential complex and as such, liable to tax - Held that: - It has been consistently held that to tax the appellant under “construction of complex service”, it is necessary to record that the construction are of residential complex of having 12 or more dwelling units or parts thereof. These complexes, should share common facilities, even if they are independent houses. Such categorical finding is required to satisfy the statutory provisions of Section 65(91a) of the Finance Act, 1994 - in the present case, the evidences are lacking - the impugned order fails to justify the demand. GTA service - demand of service tax - Held that: - the appellants have hired the service of individual truck owners, who did not issue consignment notes. As such, these activities are not covered by tax liability under GTA service. Appeal allowed - decided in favor of appellant.
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