TMI Blog2019 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... e erred in ignoring and not following the binding ruling of Hon’ble Supreme Court in the case of Commissioner v. Macro Marvel Projects Ltd. [2008 (9) TMI 80 - CESTAT, CHENNAI] wherein under similar facts and circumstances where row houses were constructed under a housing scheme having one unit in each house, it have been held that such activity is not liable to Service Tax under ‘Construction of Residential Complex Service’. Appeal allowed - decided in favor of appellant. - Appeal No. ST/60571/2013-[ST] DB - FINAL ORDER NO. 50323/2019 - Dated:- 1-2-2019 - Shri Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri B.L. Narsimhan, Advocate for the Appellant Shri G.R. Singh, DR for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Construction of WBM road, culverts, RCC surface drain, sewer line, septic tank Agreement No. 53/2005 -06 dated 1.12.2005 2,20,15,370/- TOTAL 4. Construction of 190 (G) (Group-III) Houses at Saddu, Raipur for CHB Agreement No. 8/2005-06 dated 2.6.2005 3,23,95,000/- 5. Construction of 190 (G) (Group-VII) Houses at Saddu, Raipur for CHB Agreement No. 9/2005-06 dated 2.6.2005 3,27,50,000/- 6. Construction of 60 LIG Houses at Deorikhurd, Bilaspur for CHB Agreement No. 24/2005-06 dated 24.11.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly none of the buildings constructed have more than 12 units/flats. For classification under the said category the basic requirement is that any building constructed should have more than 12 residential units having common facilities like supply of water, drainage, sanitation, sewage, lift etc. The Ld. Counsel has also relied on the ruling of this Tribunal in the case of Amit Kumar Jain V/s CCE ST, Jaipur, 2018 (10) TMI 398-CESTAT, New Delhi wherein under similar facts and circumstances, where the assessee constructed row houses/ individual houses for CHB, this Tribunal set aside the demand observing that admittedly row houses is not a residential complex having 12 or more units/flats in any building. ii. The activities of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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