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TMI Blog2017 (6) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicates that the original authority examined the general scope of the terms Residential Complex and inferred that generally housing colonies built by State Housing Boards will have large common area, common approach, water supply, park, community centre and any other common facilities. The factual details relevant to the present case has not been brought out with supporting evidence. Without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are engaged in construction of Commercial / industrial building as well as residential complex. The dispute in the present appeal is restricted to their tax liability with reference to construction of residential complex for Rajasthan Housing Board. The appellants claimed that these are constructed in terms of agreement with Housing Board for individual houses and as such, are not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2007. Admittedly, these contracts are of composite nature, involving supply of materials as well as provision of service. In terms of the decision of Hon‟ble Supreme Court in the case of Larsen and Tubro Ltd.-2015 (39) S.T.R. 913 (S.C.) such composite contracts are liable to service tax only w.e.f. 01.06.2007, under the category of works contract services . Further, we also note that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i). The observation of the original authority is that when there are common facilities, the appellants are liable to tax even for individual houses. We find that the factual details relevant to the present case has not been brought out with supporting evidence. Without inferring the fact regarding applicability of the tax entry in the present case, it is necessary to examine as to whether the resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for construction of residential complex with specific reference to availability of common facilities within the approved layout, in terms of statutory definition to the work executed by the appellant. The appellant shall be provided adequate opportunity to place their side of the case, before a fresh decision is taken by the original authority. The appeal is allowed to this extent, by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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