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TMI Blog2017 (12) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of service tax for such activity. It was held that the appellants are liable to tax under the category of "construction of complex service". Though the appellants have built less than 12 individual houses, the Revenue entertained a view that these are part of a common residential complex and as such, liable to tax. An amount of Rs. 11,299/- was also proposed to be recovered under GTA service as the appellant received such services. 3. The Original Authority confirmed tax liability under both the categories totaling amounting to Rs. 10,65,184/-. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994. 4. Ld. Counsel appearing for the appellant submits that they have constructed less than 12 individual houses in purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustainable. Since the demand under construction of complex service is issued to the appellant, it is necessary to establish that their activities are clearly falling under the said tax entry. When the construction of independent houses is below 12 nos., it is necessary to establish that these houses are a part of residential complex, sharing common facilities as mandated in this statutory tax entry. In the present impugned order, no such evidences are adduced, only the inferences have been made. We find construction of individual house for Rajasthan Housing Board has been a subject matter of various appeals before the Tribunal. It has been consistently held that to tax the appellant under "construction of complex service", it is necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , water supply and affluent treatment system. More importantly, the complexes should be located within a premises and lay out of such premises should have been approved by an authority under any law for the time being in force. It is clear that there should be a premise sharing common facilities and common area as approved by a lay out. In the present case, we find that the lower authorities stated that there were common facilities like roads, street lights, sewerage line, park, common water supply situated in close proximity in a common area. There is no finding to the effect that these common facilities are within the approved lay out by the local Authorities and they are for the houses of such residential complexes within the location. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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