TMI Blog2018 (5) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 statutory definition - following the decision, the matter remanded to the adjudicating authority with the similar direction - appeal allowed by way of remand. - S. T. Appeal No. 55442 of 2014 - ST/A/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of agreement with Housing Board for individual houses and as such, are not liable to tax under Section 65 (105) (zzzh) of the Finance Act, 1994. The Revenue held a view that the individual houses are part of residential complex having common facilities and as such, the appellants are liable to tax. So, the tax demand was raised alongwith penalty. Being aggrieved, the present appeal is file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of Hon‟ble Supreme Court in the case of Larsen and Toubro Ltd. 2015 (39) STR 913 (SC) such composite contracts are liable to service tax only w.e.f. 01.06.2007, under the category of works contract services . Further, we also note that the original authority confirmed the service tax liability under residential complex service/ works contract service on the ground that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... houses. We find that the factual details relevant to the present case has 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 statutory definition. This can be verified fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statutory definition to the work executed by the appellant. The appellant shall be provided adequate opportunity to place their side of the case, before a fresh decision is taken by the original authority. The appeal is allowed to this extent, by way of remand. 5. By following our earlier order (supra), we set aside the impugned order and remand the matter to the adjudicating authority with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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