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TMI Blog2019 (4) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... ICIAL) And HON'BLE MR.BIJAY KUMAR, MEMBER (TECHNICAL) Mr.Vagish Kumar Singh, Advocate for the Appellant Mr. , Authorised Representative for the Respondent ORDER ARCHANA WADHWA After hearing both the sides, we find that the appellant is engaged in construction of houses for the Rajasthan Housing Board and M/s. Ansal Properties. Proceedings were initiated against them for confirmation of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition, above the term "residential complex‟ takes within its fold not only a building having more than twelve residential units or apartments but also buildings or houses numbering more than twelve and the term "residential unit‟ as per the explanation should be construed to mean not only a single apartment but also a "single house". The interpretation given by the CESTAT in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Macro Marvel Projects stands confirmed by the Hon'ble Supreme Court, when the appeal filed by the Revenue was dismissed reported as 2012 (25) J514 (SC). The said fact stands taken note of by the Tribunal in the case of Shri A.S. Sikarwar vs. CCE Indore reported in 2012 S.C.C. Online CESTAT 1098. Further, the Tribunal vide its decision in the case of M/s. Karni Construction vs. CCE & ST Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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