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TMI Blog2012 (12) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as a residential complex in view of the expression building or buildings used in the definition of residential complex? Held that: - the appellant, indeed, paid service tax in respect of 62 houses (22 villas and 40 twin houses) constructed in the same premises. Those villas and twin houses were also constructed and given to individual buyers. However, the aforesaid issue is relevant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction of residential complex service and for the period 05-06 and 06-07. 2.On a perusal of the records and hearing both sides, we find that the above demand is on the consideration received in the form of land by the assessee from the service recipients (land owners). The assessee constructed twin houses and villas for the land owners. Their argument is that such buildings would not come wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilding or buildings used in the definition of residential complex. In this connection, support is claimed from the Stay Order No. 786/11 dt. 20.10.11 passed by this Bench in Appeal No. ST/227/2011 in the case of Isha Homes (I) Pvt. Ltd. Vs. CST, Chennai, wherein predeposit was ordered against a demand of service tax raised on construction of individual houses in a common premises. 4.A valuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The expression building or buildings figuring in the definition of residential complex under Section 65(91a) of the Act, has come up for rival constuction. According to the Ld. Consultant, buildings cannot include villas and denote complex buildings consisting of several dwelling units. On the other hand, the Ld. Jt. Commr. (AR) is of the view that villas, twin houses etc., can also to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, we shudder to think how they can resist the present demand on merits. 8.In the totality of the facts and circumstances of this case, we are inclined to ask for a reasonable amount of predeposit from the appellants. Accordingly, they shall deposit an amount of Rs. Five lakhs within four weeks and report compliance to the DR/AR on 15.01.13. DR/AR to report to the Bench on 29.01.13. Subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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