9911796707
TMI Blog2012 (11) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... al Member - In this case, the Appellants have undertaken construction work of 15 residential houses under a contract with M.P. Housing Board. The Revenue was of the view that the Appellants should have paid service tax on the activity under the entry 65(105)(zzzh) for taxing 'construction of complex' as defined under section 65(91a) of Finance Act, 1994. The submission of the appellant is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Macro Marvel Projects Ltd. (supra) was with reference to the entry for works contract under sections 65(105)(zzzza) of Finance Act, 1994 whereas the present case is in respect of construction of residential complex under entry 65(105)(zzzb). He also points out that the Tribunal in para 2 of the order has observed as under :- "These observations of ours with reference to 'works contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal with the Hon'ble Supreme Court and the Hon'ble Supreme Court has dismissed the appeal filed as reported at 2012 (25) J514 (SC). So we consider that this matter is no longer res integra and 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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