TMI Blog2021 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has allowed the appeal of the appellant. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 20190 of 2021 - Final Order No. 20668/2021 - Dated:- 12-8-2021 - MR. S.S GARG, JUDICIAL MEMBER Smt. Seethalakshmi, Chartered Accountant for the Appellant Smt C.V. Savitha, Authorised Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner of Central Tax (Appeals) Bangalore whereby the appeal of the appellant is rejected. 2. Briefly the facts of the present case are that the appellant had purchased a Villa from RBD Shelters LLP and had paid ₹ 3,35,009/- as service tax on the same. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of various Villas falls within the meaning of residential complex. She further referred to the definition of residential complex . She further submitted that the case of the appellant does not fall within the definition of residential complex . She also submitted that the common facilities like parks and roads have been relinquished to the Government and hence the same is not the common properties of the owner rather it is public property which cannot be considered as common facilities and she has also brought on record the Relinquishment Deed. It is her further submission that the project is not a gated community as the park and roads have been relinquished to the Government. The same is clearly mentioned in the agreement, Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, there is a separate agreement entered between the appellant and the contractor for construction of the individual house for which separate approval has been sanctioned. Further, I find that the definition of residential complex is not applicable in the present case because all the conditions which are required to be fulfilled for a complex to be residential complex are not fulfilled in the present case. Further, I find that the ground for rejection is that there are common facilities like park and roads but in view of the Relinquishment Deed produced on record, I find that these common facilities like parks and roads have been relinquished to the Government and hence the same is not the common properties of the owner. It is ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
