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TMI Blog2014 (10) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we are unable to accept the contention of the Ld. Counsel that it is individual villas or single houses or single apartment. We find from the impugned order that the ownership of the property continued to be with the applicant till the construction is completed. It is seen from the impugned order that the applicant had not provided documents viz., copy of the plan and other details to the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of tax in respect of 30 individual houses. According to the applicants, the individual houses would not come within the purview of residential complex. According to the Revenue, the construction of 36 flats in the multi-storied complex and 30 individual houses are within the common area, a Gated Community . The adjudicating authority confirmed the demand of tax of ₹ 15,85,865/- along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department was aware of the construction of these 30 individual villas. There is no suppression of facts with intent to evade payment of tax. 3. The Ld. AR on behalf of the Revenue reiterated the findings of the Commissioner (Appeals). She submits that the flats and individual villas are within the common area and sharing common amenities and therefore, it could not be treated as individual vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the ownership of the property continued to be with the applicant till the construction is completed. It is seen from the impugned order that the applicant had not provided documents viz., copy of the plan and other details to the department and prima facie we are unable to accept the demand is barred by limitation. 5. In view of that, we direct the applicant to deposit an amount of ₹ 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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