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2018 (7) TMI 1385 - AT - Service TaxConstruction of Complex Service - construction of individual houses - appellant carried out the work orders for the construction of ten as well as twelve housing units in different parts of Pratap Nagar colony - Revenue has taken the view that these residential units have been constructed as part and parcel of a massive colony. Held that:- The Tribunal in the case of M/S. LEKH RAM ARYA VERSUS CCE, JAIPUR [2017 (12) TMI 838 - CESTAT NEW DELHI] on similar issue has held that in the absence of any positive evidence to the effect that these units share common facilities, the Service Tax liability cannot be upheld - appeal allowed - decided in favor of appellant.
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