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TMI Blog2012 (11) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the entry covers only such building where each of the building has got more than 12 residential units. They have built 15 independent houses and not a complex - service tax can be demanded under section 65(105)(zzzh) only if the building concerned has more than 12 residential units in the building and such levy will not apply in cases where in one compound has many buildings, each having not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... houses and not a complex and hence their activity was not taxable under the entry 65(105)(zzzh) which adopts definition in section 65(91a). He relied upon the decision of the Tribunal in the case of Macro Marvel Projects Ltd. v. CST [2008] 17 STT 479 (Chennai - CESTAT) 2. The Authorised Representative appearing for the Revenue submits that the explanation under section 65(91a) of Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the future." 4. We have considered arguments on both sides. We find that the definition of residential complex as per section 65(91a) of Finance Act, 1994 is applicable for both the entries under section 65(105)(zzzh) for levy of tax on construction of residential complex as also for entry under section 65(105)(zzzza) for works contract. Therefore, there cannot be an argument that the expressi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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