2026-VIL-1506-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Construction of Complex Service - Meaning of "Residential Complex" under Section 65(91a) of the Finance Act, 1994 - Appellant undertook construction of residential units contending that individual houses were constructed on independent plots for individual purchasers and did not constitute a residential complex with common areas and common facilities as contemplated under the statutory definition - Whether construction of individual residential houses on independent plots attracts Service Tax under Construction of Complex Service category - HELD - Section 65(91a) contemplates a Residential Complex comprising more than 12 residential units, a common area and one or more specified common facilities situated within premises approved by the competent authority - Mere construction of a number of residential houses by itself would not be sufficient unless the statutory requirements are established - In the present case material on record indicates that construction was of individual houses on independent plots for respective purchasers and roads and open spaces were handed over to Municipal Authority - Tribunal did not find sufficient evidence brought on record by Department to establish existence of common area and common facilities belonging to a residential complex in the manner contemplated under the statutory definition - The principle established in decisions of Tribunal that construction of individual residential houses does not fall within taxable category merely because number of such houses are constructed in common layout has been consistently followed - Department has not established that individual residential houses constructed by Appellant satisfied statutory ingredients of Residential Complex so as to attract Service Tax - Demands cannot be sustained - Demands together with interest and penalties are set aside – The appeals are allowed
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