LAKHENI BUILDERS Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) THE appellants have filed written submission, which we have gone through. We have heard Shri S.K. Mall, learned SDR and gone through the impugned order passed by the authorities below.

(2.) SERVICE Tax of Rs. 6,03,187/ - stand confirmed against the appellant, on the ground that the construction of compound wall and roads in the plot meant for development of residential complex is leviable to service tax under the category of Construction Services - Residential Complex, as defined under Section 30(a) read with Section 65(91)(a) read with Section 65(105)(zzzh) of Finance Act, 1994. The appellants apart from contending that such construction of compound wall and road would not get covered by said service category and have also contended that in any case, the number of units constructed on the plot holders of different societies does not exceed 12 units. We find favour in the above plea of the appellant inasmuch as Section 65(91)(a) of Finance Act, 1994, which defines the residential complex, is to the effect that the same should not have more than 12 residential units.

(3.) ON the above short ground, we allow the stay petition unconditionally.