9911796707
TMI Blog2014 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, unless a contrary intention is evident would govern the meaning of an expression wherever it occurs in the same enactment. Residential complex is defined in Section 65(91a) and this definition would govern the scope of the expression “residential complex” under Section 65(105)(zzzza) as well. - In view of the decision of the Tribunal in Macro Marvel Projects and as the petitioner has constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability of ₹ 71,42,326/- apart from interest and penalties as specified therein on the ground that petitioner had provided during 2006-07 to 2009-10 construction of complex and works contract services during the period prior to 1-6-2007 and post 1-6-2007, respectively; by constructing EWS, LIG and MIG houses for the Rajasthan Housing Board. The petitioner had clearly asserted before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al held that since the appellant therein had constructed individual residential houses, each being a residential unit, the transaction falls outside the scope of the definition of residential complex in Section 65(91a), since that definition enjoins that to come within the scope of residential complex, the complex should comprise of a building or buildings having more than twelve residential uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential complex under Section 65(105)(zzzza) as well. 5. On the aforesaid analyses and in view of the decision of the Tribunal in Macro Marvel Projects and as the petitioner has constructed EWS, LIG and MIG houses as stand alone units for the Rajasthan Housing Board, it cannot be, prima facie, held that the petitioner had provided construction of residential complex service. We, therefore grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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