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TMI Blog2020 (3) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ot discharged service tax on certain residential projects. Show cause notice was issued proposing demand of service tax along with interest and for imposing penalty. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. In appeal, Commissioner (Appeals) though upheld the demand as well as interest, set aside the penalty. Aggrieved by setting aside of the penalty, the Revenue has filed the above appeal. 2. The respondent has field cross objections aggrieved by the confirmation of demand and interest. 3. Ld.Counsel Shri T.R. Ramesh appearing for the respondent submits that the respondent had entered into a joint venture agreement with the land owner for construction of residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration to, residential complex. As per Section 65 (91a) of the Finance Act, "residential complex" means any complex comprising of (i) A building or buildings, having more than twelve residential units; (ii) a common area; and (iii) anyone or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he construction of residential complex till the execution of such sale deed would be in the nature of 'self-service' and consequently would not attract service tax. Further, if the ultimate owner enters into a contract for construction of a residential complex with a promoter/builder/developer, who himself provides service of design, planning and construction; and after such construction the ultimate owner receives such property for his personal use, then such activity would not be subjected to service tax, because this case would fall under the exclusion provided in the definition of 'residential complex'. However, in both these situations, if services of any person like contractor, designer or a similar service provider are received, then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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