TMI Blog2017 (5) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... rks Contract Service - composition scheme - Held that: - the appellants did opt for the said scheme and have paid service tax under the said scheme - all consideration received under the said works contract should be eligible for composition scheme. Penalties imposed on appellants also set aside. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.2666 of 2012 - ST/A/53308/2017-CU[DB] - Dated:- 16-5-2017 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Ms. Rinki Arora, Advocate for the appellant Shri Sanjay Jain, Authorized Representative (DR) for the respondent ORDER Per: B. Ravichandran The appeal is against order dated 30/05/2012 of Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s affirmed by Hon ble Supreme Court in 2012 (25) S.T.R. J154. 3. The learned AR reiterated the findings of the lower Authorities. It is submitted that the definition of residential complex in terms of Section 65 (91a) stipulates that a building or buildings having more than 12 residential units, with common area and any one or more facilities like park, lift, community hall etc. located within the premises as per the lay out is liable to be taxed. In the present case, the lower Authorities held that though the appellants were involved in construction of individual houses of less than 12 numbers, but the same is part of larger number of houses constructed sharing common facilities of road, street light, park in the close vicinity. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a place of residence; 5. We have perused the impugned order which held that the individual houses built by the appellant will be liable to be taxed under the above said category. We find that the lower Authorities came to the conclusion on the ground that the appellants built 10 numbers of individual HIG quarters at Takshak Colony, Sector 25, Pratap Nagar, Jaipur where total 69 numbers of quarters have been constructed by various contractors. The lower Authorities further recorded that the Takshak Colony had more than 12 houses in these premises and also have common facilities like roads, street lights, sewerage line, park and common water supply etc. and are situated in close proximity in a common area. We find that the reasoning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reet lights, water supply or nearby park will be liable to tax under construction of complex service. The common area and common shared facilities should be with reference to the approved lay out of a particular location and the residential units should be located in such approved lay out. Sharing facilities provided by local Authorities available to all residential units by way of road, street lights, park, water supply unit does not make the residential unit covered by the tax entry under Section 65 (91a) of the Finance Act, 1994. As such, we find that the impugned order failed to justify the categorization of the construction carried out by the appellant, with reference to 10 independent houses, as construction of residential complex in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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