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2018 (6) TMI 803 - AT - Service TaxConstruction of complex Service - contention of the appellant was that each residential unit being a standalone unit and there will be no building or buildings constructed by them having more than 12 units/flats they do not fall under the taxable category of construction of complex service - whether service tax under the category construction of complex as defined under Section 65 (30) (a) readwith Section 65 (105) (zzzh) readwith Section 65 (91a) of the Finance Act, 1994 has been rightly demanded? Held that:- The issue herein is squarely covered in favour of the appellant by the ruling of Hon’ble Supreme Court in the case of Macro Marvel projects Ltd. [2008 (9) TMI 80 - CESTAT, CHENNAI], where it was held that service tax under the category construction of complex is leviable only in case if construction of a building or buildings having more than 12 units - demand do not sustain - appeal allowed - decided in favor of appellant.
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