TMI Blog2014 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... of construction of residential buildings to the Housing Corporation and received consideration for the same - residential complex comprising more than 12 dwelling units would attract Service Tax under the aforesaid Head but individual residential units could not be considered as residential complex hence its construction would not attract the levy. This view was followed in the case of Vinod Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2010 under the Head Construction of Complex Services . On a perusal of the records, we find that the appellant constructed houses for low income groups of people under two schemes of Andhra Pradesh State Housing Corporation Ltd. and that the impugned demand is on the amounts collected by them from the Housing Corporation. It further appears that the dwelling units were constructed in two-storey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r part of the demand is beyond the normal period of limitation and also that the appellant can claim support from the following decisions of this Tribunal even on merits. Macro Marvel Projects Ltd. v. Commr. of Service Tax, Chennai [2008 (12) S.T.R. 603 (Tri.-Chennai)] Vinod Kumar Goyal v. Commr. of Central Excise, Jaipur [2011 (23) S.T.R. 30 (Tri.-Del.)]. 2. We have heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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