TMI Blog2018 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... (JUDICIAL) And MR. C.L. MAHAR, MEMBER (TECHNICAL) Appellant: Sh. G.R. Singh, DR Respondent: Ms. Rinki Arora, Adv. ORDER PER ANIL CHOUDHARY : The present appeal is filed by the Department against the Order-in-Appeal No. 171(SLM)ST/JPR/2015 dated 20.05.2015 passed by the Commissioner of Customs Central Excise (Appeals), Jaipur. The period in dispute is 2010-11. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in providing services under the category of 'Construction of Complex Service' etc. They had undertaken the work in relation to construction of individual houses for Rajasthan Housing Board during the period 2010-11, but did not make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex. 'Residential complex' stands defined under clause (91a) of Section 65 of the Act, which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;According to this Explanation, 'construction of a new residential complex or a part thereof' stands included within the scope of 'works contract'. But, here again, the definition of 'residential complex given under Section 65(91a) of the Act has to be looked at. By no stretch of imagination can it be said that individual residential units were intended to be considered as a 'residential complex or a part thereof'. These observations of ours with reference to 'works contract' have been occasioned by certain specific grounds of this appeal and the same are not intended to be a binding precedent for the future. 3. For the reasons already noted, we set aside the impugned order and allow this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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