9911796707
TMI Blog2017 (9) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... reater Noida industrial development authority. The Department investigated into the allegation that the respondent has not paid service tax and on completion of investigation, show cause notices were issued covering different periods. The SCNs were adjudicated by the Ld. Commissioner in which the demand for service tax was entirely dropped. Aggrieved by the impugned orders Revenue has filed the present appeal. With the above background we have heard Ms. Neha Garg & Shri Sanjay Jain, DR for the appellant and Shri Atul Gupta & Shri Varun Gaba, Advocate for the respondent. 2. The demands for service tax were made vide the impugned show cause notices in respect of the following works carried out by the respondent: i) Construction of individua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has taken the view that these infrastructure development works cannot be classified under the category of residential complex. These activities would fall under the commercial or industrial construction on which no service tax can be levied since these are in the nature of civic amenities provided by authority constituted under the law and are not commercial activities of GNIDA. iii) In respect of construction of boys hostel for Gautam Budh University, he has dropped the demand for the reason that the construction of boys hostel cannot be categorized under construction of residential complex. No service tax can be levied on such construction since it is meant for the use of Guatam Budh University which is an institution established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niversity and hence service tax is liable. iv) Revenue has also sought to distinguish the case of Macro Marvel Projects Ltd. (Supra). In the case of Macro Marvel Projects Ltd., the builder was engaged in the construction of houses at the desire of the individual owners. However, in the present case the construction was carried out at the desire of GNIDA and all houses were identical. 5. Heard both sides. 6. The Ld. DR distinguished the present case from the facts in the case of Macro Marvel Projects Ltd. 7. The Ld. Counsel for the respondent has submitted a copy of the lay out plan of the sector XU-I. He also submitted a few photographs about the single storey house constructed by the respondent. He submitted that the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation- For the removal of doubts, it is hereby declared that for the purposes of this clause, - a) "personal use" includes permitting the complex for use as residence by another person on rent or without consideration; (b) "residential unit" means a single house or a single apartment intended for use as a place of residence; "Taxable Service" as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d one or more facilities. We have perused the layout plan submitted by the ld. Counsel of OMICRON-I layout. We find that the entire area is divided into several clusters of plots on which individual houses have been built for the respondent. We note that each house shares a wall with the houses on either side as well as the one in front / behind. We also find that there are common facilities such as parks, community hall, etc. and note that the layout plan of each house is provided by the GNIDA which is also one of the requirements for governing residential complex. In view of the above, we are of the view that each of these clusters of houses will form a residential complex comprising of several individual residential houses with common ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir side of case. 10. The second issue is with reference to internal development works constructed by the respondent including roads and other infrastructure development such as construction of building, water supply and other facilities. Revenue has stated in the appeal that such infrastructure facilities have been provided within the residential complex and hence should be classified within the category of construction of complex services. From the records, we find that the construction of various infrastructure facilities have been provided by the respondent along with construction of residential complex. These covered by a separate contract and from the nature of activities carried out, we are of the view that these are in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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