TMI Blog2018 (6) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... Marvel projects Ltd. [2008 (9) TMI 80 - CESTAT, CHENNAI], where it was held that service tax under the category construction of complex is leviable only in case if construction of a building or buildings having more than 12 units - demand do not sustain - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50226 of 2015 - ST/A/52034/2018-CU[DB] - Dated:- 22-5-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Ms. Rinki Arora, Advocate for the appellant. Shri G.R. Singh, Authorized Representative (DR) for the Respondent. Per. Anil Choudhary :- The issue in this appeal is whether service tax under the category construction of complex as defined under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted service value. It appeared to Revenue that the appellant have deliberately not given proper particulars to evade payment of service tax. On the basis of their balance sheet, it appeared that the appellant had a turnover of ₹ 8,29,99,753/- on which service tax including cess ₹ 85,48,975/- is payable. It also appeared that the appellant was engaged in providing services under category of commercial or industrial construction service as per sub-clause 25 (b) of Section 65 and construction of complex service as per Section 65 (105) (zzzh) of the Finance Act, 1994 or works contract service in case of transfer of property in goods which involved for execution of such contract. Accordingly the show cause notice proposed to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Complex is a word which basically means various parts which are interconnected. In the present case, if there are more than 12 individual houses in an area having common facilities, it would constitute a residential complex. Similarly, in a multi-story building if there are more than 12 flats and common parking area, garden, lift etc. that multi-storey building would constitute a residential complex. Accordingly the learned Commissioner held that the appellant is liable to pay service tax under the category of construction of complex service. 4. Part of the demand relates to construction of major drain and disposal of rain water at new housing scheme, Aravali Vihar, Phase I, Bhiwadi awarded by Rajasthan Housing Board Bhiwadi under work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This judgment of the Tribunal was upheld by Hon ble Supreme Court in Civil appeal by Revenue reported at 2012 (25) S.T.R. J 154 (S.C.). 7. The Learned Counsel further points out that the issue regarding taxability of rainwater drains have already adjudicated by the learned Commissioner in favour of the appellant in order-in-original No. 47/2012 13-ST dated 26/11/2012 in appellant's own case, wherein at para-32 of the order the learned Commissioner held that as regards construction of major drains and disposal of rainwater, I find that the said work is not liable to service tax as part of residential complex, and also not qualify as facility for the residents of the colonies. The work is in the nature of infrastructure constru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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