2017 (9) TMI 79

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..... r of rooms in hostel, is fallacious. The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential Complex - the individual room in the said hostel cannot be equated to a residential house or a flat which are covered under the category of Construction of Complex service for the purpose of service tax - demand set aside - appeal allo .....

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..... n of Residential Complex Service. He accordingly modified the penalties imposed on the appellant. 2. We have heard the ld. AR for Revenue. None appeared on behalf of the appellant. However, a letter dated 27-10-2016 has been received from Chartered Accountant on behalf of the appellant stating that the appeal may be decided based on the submissions made earlier. 3. We have examined the case .....

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..... he definition of residential unit refers to single house or a single apartment intended to use as a place of residence. Hostel rooms cannot be considered as residential house for the purpose of service tax. The hostel is apparently meant for accommodation of girl students during the course of their studies. We find, the individual room in the said hostel cannot be equated to a residential hous .....

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