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TMI Blog2017 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal - Principles of Natural Justice - Held that: - The question as to whether the building put up by the petitioner falls within the definition of construction of residential complex is purely a question of fact. That apart, the question of limitation also is not purely a question of law but a mixed question of fact and law. The challenge is with regard to invocation of extended period of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2011-12 under Section 73(2) of the Finance Act, 1994. Apart from that, there is also a demand for interest and levy of penalty. Earlier, the petitioner had approached this Court and filed a writ petition challenging an order passed by the respondent for the very same assessment years demanding service tax. The said writ petition in W.P.No.23556 of 2013 was allowed by order dated 20.06.2016 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of new houses for each individual having single dwelling unit having not been disputed by the respondent, the definition of construction of residential complex would not apply to the petitioner's case and therefore, the impugned order is not sustainable. In this regard, the learned counsel has referred to certain clauses in the agreement for development. 5. Apart from that, it is submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of construction of residential complex is purely a question of fact. That apart, the question of limitation also is not purely a question of law but a mixed question of fact and law. The challenge is with regard to invocation of extended period of limitation. This aspect has to be factually challenged by the petitioner. Thus, for all the above reasons, the writ petition cannot be maintained and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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