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TMI Blog2018 (8) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a residential unit - It is also brought on record that the plan of each of the building has been approved by the municipal authorities separately. The residential units constructed by them were individual independent houses not covered by the definition of residential complex - appeal allowed - decided in favor of appellant. - ST/507/2008 - Final Order No. 21009/2018 - Dated:- 24-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri M. Madhava Murthy Adv For the Appellant Dr. J. Harish, Dy. Commissioner(AR) For the Respondent ORDER Per: P. ANJANI KUMAR 1. The appellants are a company engaged in the construction of independent villas. During the period 16/06/2005 to 31/10/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. Chennai)]. 3. Heard both sides and perused records. 4.1 The brief issue to decide in this case is whether the construction activity relating to villas undertaken by the appellants comes under the construction of residential complex service. We find from the scope of construction of complex defined under Section 65(30a) of the Finance Act, 1994. Construction of complex means: (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has not made any case of case of any lay out, plant etc. being approved and of any common areas being development by the appellants. The learned AR based his argument on Isha Homes case. However, we find that the facts of the case are slightly different whereas in the case of Isha Homes, it was found that the appellant therein has entered into a contract with customers containing specific clause providing payment of applicable service tax as indicated and demanded from the builder/promoter. In the instant case, no such contracts are entered into and there is only a mention of 4% VAT collection. Therefore the ratio is not applicable. We find that the ratio of Lakhan Qureshi Construction Company + another Vs. CCE, Jaipur [2014-TlOL-3186- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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