2015 (11) TMI 1143

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..... TMI 80 - CESTAT, CHENNAI] ruled that construction of independent houses, even if they are more than 12 in number would not amount to construction of residential complex, falling within the ambit of construction of complex service defined in Section 65 (91a) of Act. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/12/2009 - Final Order No. 50796/2014 - Dated:- 27-2-2 .....

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..... llant constructed independent houses in a specified area for the Rajasthan Housing Board and other housing development organisations. A ld. Division Bench of this Tribunal in Macro Marvel Projects Ltd. Vs. CST, Chennai - 2008 (12) STR 603 (Tri.-Chennai) ruled that construction of independent houses, even if they are more than 12 in number would not amount to construction of residential complex, fa .....

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