TMI Blog2018 (2) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... ut - matter requires re-examination. Tax liability - construction of road as well as construction of drainage system, water supply - Held that: - if these activities are independent of any residential complex or constructed in already existed residential complex, the same will not be categorized under “construction of complex service”. These aspects require factual finding by the Original Authority. Time limitation - penalties - Held that: - Admittedly, in the case of construction activities, there has been a substantial litigation on the applicability of the various tax entries - the case against the appellant has to be restricted to the normal period and there can be no penalty for such tax liability. The matter is remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o an agreement with Rajasthan Housing Board for construction of either individual houses or G + 3 multiple residential units. These are not liable to service tax as they are not sharing any common facilities. (b) The constructions were carried out for residential houses for rehabilitation of people of village Kawas which was destroyed due to flood and were not taxable as it nowhere satisfies the definition of complex and are meant for commercially weaker sections. (c) These constructions are in pursuant to a composite work order involving supply of goods as well as provision of service. They are not liable to service tax prior to 1.6.2007 in view of the Hon ble Supreme Court s decision in Larsen and Toubro Ltd. Larsen Toubro L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing availability of common facilities to apply the tax entry to the activities carried out by the appellant. We note that the appellants constructed individual houses of less than 12 nos. and also G + 3 buildings, having multiple units, in large numbers. They have constructed housing units in such different multi-story buildings numbering 96, 48, etc. It is apparent that such complexes would be having common facilities. However, this requires categorical finding upon perusal of the approved layout by the competent authority as well as the blue print of the layout. This has to be done by the Original Authority for a categorical finding. These documents are not available before us. 6. The appellants shall furnish the required approved layo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon area, common approach, water supply, park, community centre and many other common facilities. We find that the original authority also distinguished the decision of the Tribunal in Macro Marvel Projects Ltd. 2008 (12) S.T.R. 603 (Tri Chennai). The observation of the original authority is that when there are common facilities, the appellants are liable to tax, even for individual houses. We find that the factual details relevant to the present case have not been brought out with supporting evidence. Without inferring the fact regarding applicability of the tax entry in the present case, it is necessary to examine as to whether the residential complex, having individual houses, is in fact, having common areas as mentioned in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will arise only after 1.6.2007. 8. Regarding service tax liability confirmed on construction of road as well as construction of drainage system, water supply, we note a categorical finding that these are part of residential complex is required in order to hold the appellants liable to service tax. The appellants strongly pleaded that these road construction /water supply work are not part of any residential complex service. Further, we note that if these activities are independent of any residential complex or constructed in already existed residential complex, the same will not be categorized under construction of complex service . These aspects require factual finding by the Original Authority. These particulars required for factual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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