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TMI Blog2023 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ity was carried out in a composite manner and hence, there is no possibility to sustain demand up to 01.06.2007 on the above contract. For the subsequent period i.e., post 01.06.2007, in view of the very fact that the demand has been worked out after allowing abatement, no Service Tax could be demanded under construction of complex services simpliciter. In the light of the decision of Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] which has followed by the co-ordinate Hyderabad Bench of the CESTAT in the case of COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX, VISAKHAPATNAM - I VERSUS M/S PRAGATI EDIFICE PVT LTD (VICE-V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on construction of residential complex service was brought into Service Tax net with effect from 16.06.2005, the assessee was providing the above service even prior to that date, they also had not obtained Service Tax registration under the above head and hence, has held that the same was a justifiable reason to invoke the extended period of limitation under the proviso to section 73 (1) of the Finance Act. 3. It is the case of the assessee that it had formed a layout consisting of plots for 74 individual houses, had entered into a tripartite agreement involving itself, owners of the land and the customers/buyers, but sale deeds were executed for selling sites/plots with individual buyers only. It is their case that the layout plan wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at each site was of different size and the construction activity was therefore as approved by the municipality. 4.3 He also argued that common roads and common water facility were provided for the entire layout as such only as a matter of convenience, but however, the fact remains that there was no question of construction of residential complex having more than 12 units, but only a single unit and hence, the charging of Service Tax under construction of complex service was incorrect and hence, the demand thereunder is not justifiable. 4.4 In this regard, he would take us through the sample sale deeds, which were registered for the sale of approved plot, executed between the owners of the land and the buyer and the approval given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the construction of residential complex as such. It may be one of the conditions prescribed in the deed, but however, if the buyer refused to hand over the construction activities to the appellant, the appellant could not have taken any legal action since, discernibly, such condition is not binding legally on the buyer. 8. The definition of residential complex as per Section 65(91a) of the Finance Act, 1994, reads as under: - (91a) residential complex means any complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as per the ratio of the Hon ble Apex Court in the case of Commissioner of Central Excise and Customs, Kerala v. M/s. Larsen Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)]. We find that Revenue has not disputed the provision of construction service in terms of contract between the parties and the said activity was carried out in a composite manner and hence, there is no possibility to sustain demand up to 01.06.2007 on the above contract. For the subsequent period i.e., post 01.06.2007, in view of the very fact that the demand has been worked out after allowing abatement, no Service Tax could be demanded under construction of complex services simpliciter. Hence, in the light of the decision of Hon ble Supreme Court in the case of Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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