9911796707
TMI Blog2018 (7) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... . - S.T. Appeal No. 52796 of 2014 - ST/A/52353/2018-CU[DB] - Dated:- 22-6-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Ms. Rinky Arora, Advocate for the appellant Sh. A. K. Singh, AR for the Respondent ORDER Per: V. Padmanabhan: The present appeal is directed against the Order-in-Appeal No. 28(VC)ST/JPR-I/2014 dated 20.03.2014 passed by the Commissioner (Appeals), Central Excise, Jaipur-I. 2. The appellant is engaged in the construction activities and during the period 01.04.2010 to 31.03.2011 they executed two work orders for Rajasthan Housing Board. In one of the orders they constructed ten units of HIG houses as well as in the second one, twelve units of MIG houses. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and specifically emphasised the decision of the Tribunal in appellant own case. 5. Ld. AR submitted that the construction of ten HIG and twelve MIG houses were part of the housing colony. He submitted a copy of the letter received from the jurisdictional Commissioner to the effect that it is the common knowledge that the State Housing Board colonies have common approach road, water supply etc. The appellant has not produced any evidence to the contrary. 6. After hearing both sides and on perusal of record, it is seen that the appellant have carried out construction activities for Rajasthan Housing Board. They have carried out the work orders for the construction of ten as well as twelve housing units in different parts of Pratap Nag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on common knowledge. Further, onus was put on the appellants to produce the evidences to the contrary. We found such course of action is not sustainable. Since the demand under construction of complex service is issued to the appellant, it is necessary to establish that their activities are clearly falling under the said tax entry. When the construction of independent houses is below 12 nos., it is necessary to establish that these houses are a part of residential complex, sharing common facilities as mandated in this statutory tax entry. In the present impugned order, no such evidences are adduced, only the inferences have been made. We find construction of individual house for Rajasthan Housing Board has been a subject matter of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be more than 12 residential units with common area and any one or more facilities or services such as park, lift, parking space, community hall, water supply and affluent treatment system. More importantly, the complexes should be located within a premises and lay out of such premises should have been approved by an authority under any law for the time being in force. It is clear that there should be a premise sharing common facilities and common area as approved by a lay out. In the present case, we find that the lower authorities stated that there were common facilities like roads, street lights, sewerage line, park, common water supply situated in close proximity in a common area. There is no finding to the effect that these common fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
