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2018 (2) TMI 833 - AT - Service TaxConstruction of complex service - whether or not the appellants have undertaken the taxable activities of construction of complex service. We have perused the impugned orders? - Held that: - the appellants constructed individual houses of less than 12 nos. and also G + 3 buildings, having multiple units, in large numbers. They have constructed housing units in such different multi-story buildings numbering 96, 48, etc. It is apparent that such complexes would be having common facilities. However, this requires categorical finding upon perusal of the approved layout by the competent authority as well as the blue print of the layout - matter requires re-examination. Tax liability - construction of road as well as construction of drainage system, water supply - Held that: - if these activities are independent of any residential complex or constructed in already existed residential complex, the same will not be categorized under “construction of complex service”. These aspects require factual finding by the Original Authority. Time limitation - penalties - Held that: - Admittedly, in the case of construction activities, there has been a substantial litigation on the applicability of the various tax entries - the case against the appellant has to be restricted to the normal period and there can be no penalty for such tax liability. The matter is remanded back to the Original Authority for a fresh decision - appeal allowed by way of remand.
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