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TMI Blog2019 (1) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ities and therefore, the activity was not covered by the definition of Construction of Residential Complex Service - Held that:- An identical issue was decided by this Tribunal in the case of Rajeshwar Builders Versus Commissioner of Central Excise, Ghaziabad [2018 (8) TMI 821 - CESTAT ALLAHABAD], where it was held that To qualify to be a residential complex the building or buildings should have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rajesh Chhibber, Advocate for appellant Shri Sandeep Kumar Singh, Deputy Commissioner for Revenue, we note that the appellant was engaged in Construction of Complexes and in the present case demand was confirmed under the Construction of Residential Complex Service of Service Tax of around ₹ 18 lakh for construction of houses in Bapu Dham Scheme for Ghaziabad Development Authority. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the said Final Order as follows:- 5. Having considered the rival contention and on perusal of record we find that definition of residential complex at Clause (91a) of Section 65 of Finance Act, 194 is as follows:- (91a) residential complex means any complex comprising of- (i) a building or buildings, having more than twelve residential units; (ii) a common area; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further perusal of show cause notice indicates that Revenue could not make out a case that there were any such common facilities. We, therefore, hold that the appellant in the instant case did not provide construction of residential complex service. We, therefore, set aside the impugned order and allow the appeal. 2. By following the precedent decision of this Tribunal, we set aside the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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