TMI Blog2017 (12) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order fails to justify the demand. GTA service - demand of service tax - Held that: - the appellants have hired the service of individual truck owners, who did not issue consignment notes. As such, these activities are not covered by tax liability under GTA service. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.324/2012-DB - ST/A/58379/2017-CU[DB] - Dated:- 11-12-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Rinki Arora, Advocate for the appellant Shri Pradeep Juneja, AR for the respondent ORDER Per B. Ravichandran The appellant is aggrieved by the order dated 9.12.2011 of Commissioner of Central Excise, Jaipur-II. 2. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Ld. AR supported the findings of the Original Authority and submitted that the Housing Board constructed residential colonies having common facilities and as such, even if the appellants built less than 12 independent houses, when these are part of a common housing colony (residential complex), the same should be subjected to tax. 6. We have heard both the sides and perused the appeal records. 7. On the first issue, we note that the appellants, admittedly, constructed less than 12 houses in terms of the contract for Rajasthan Housing Board. To establish that these houses are part of a residential complex of having more than 12 houses sharing common facilities like community hall, water supply, etc., it is necessary to have categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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, Section 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 he reasoning adopted by the lower authorities is devoid of legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 terms of the above tax entry. 8. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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