2013 (1) TMI 271

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..... the benefit of low-income group of people - the residential units were constructed as two-storeyed blocks, each consisting of less than 12 units - Held that:- The leviability of service tax under the above Head on construction of Residential complex cannot depend on economic status of the ultimate beneficiaries/residents. Following the decision in case of MACRO MARVEL PROJECTS LTD.(2008 (9) TMI 80 .....

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..... of Complex Services". On a perusal of the records, we find that the appellant constructed houses for low-income groups of people under two schemes of Andhra Pradesh State Housing Corporation Ltd. and that the impugned demand is on the amounts collected by them from the Housing Corporation. It further appears that the dwelling units were constructed in two-storied blocks in a large area with common .....

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..... mal period of limitation and also that the appellant can claim support from the following decisions of this Tribunal even on merits. Macro Marvel Projects Ltd. Vs. Commr. of Service Tax, Chennai [2008 (12)S.T.R.603 (Tri-Che)] Vinod Kumar Goyai Vs. Commr. of Central Excise, Jaipur - [2011(23)S.T.R. 30(Tri-Del.)] 2. We have heard the learned Commissioner (A.R.) and considered his .....

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