TMI Blog2018 (8) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... tial complex service - Held that:- To qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, community hall, water supply or effluent treatment system, located within a premises. Further perusal of show cause notice indicates that Revenue could not make out a case that there were any such com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing construction activity service to Development Authorities such as Ghaziabad Development Authority. The appellant constructed residential units for Ghaziabad Development Authority for weaker sections of society. Revenue entertained a view that the appellant provided three types of services to Ghaziabad Development Authority during the period from 2006-07 to 2008-09 which were covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed the demand on service tax of ₹ 49,76,800/-. He appropriated ₹ 42,19,198/- already deposited by the appellant. Further he imposed penalty of equal amount to service tax under Section 78 of Finance Act, 1994. Aggrieved by the said confirmation of demand under Construction of Residential of Complex Service, appellant is before this Tribunal. 3. Heard the learned counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and on perusal or record we find that definition of residential complex at Clause (91a) of Section 65 of Finance Act, 194 is as follows:- (91a) residential complex means any complex comprising of- (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking spa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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