TMI Blog2008 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... f residential complex having not more than 12 residential units is not sought to be taxed - Admittedly, in the present case, the appellants constructed individual residential houses, each being a residential unit – held that construction of individual residential units are not subject to levy of service tax - S/184/2008 - 1047/2008 - Dated:- 24-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction and transfer of residential houses. It is the case of the appellants that the work done by them fell within the ambit of 'works contract', which became taxable only with effect from 1-6-2007 vide Section 65(105)(zzzza) of the Finance Act, 1994. It is also submitted that service tax cannot be levied from the appellants under any other head for any period prior to 1-6-2007. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zing, 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 or fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex. 'Residential complex' stands define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions that construction of residential complex having not more than 12 residential units is not sought to be taxed under the Finance Act, 1994. For the levy, it should be a residential complex comprising more than 12 residential units. Admittedly, in the present case, the appellants constructed individual residential houses, each being a residential unit, which fact is also clear from the pho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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