2017 (1) TMI 846

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..... covered under the taxable service under the head construction of Complex Services? Held that: - the construction of Complex Service stipulates that there should be more than 12 residential units. Admittedly, in the present case, we are dealing with individual eight houses. On this ground alone, the impugned order is not sustainable - appeal allowed - decided in favor of appellant. - Appeal No .....

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..... olved is 2006-07 and 2007-08. 2. Ld. Counsel for the appellant submitted that their activity of constructing individual houses for Housing Board cannot be covered under the taxable service, as held by the Original Authority. In the appellant s own case, on similar set of facts, the Tribunal vide final order No. 50796 of 2014 held that service tax liability cannot be sustained against the appell .....

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..... first of all, the construction of Complex Service stipulates that there should be more than 12 residential units. Admittedly, in the present case, we are dealing with individual eight houses. On this ground alone, the impugned order is not sustainable. We also note that in the appellant s own case, in similar set of facts, the Tribunal set-aside the service tax demand vide final order No. 50796 o .....

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