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Judgment
Heard Shri Bipin Garg, Id. Counsel for the appellant and Shri Jayant Sahay, Id. D.R. for respondent/Revenue. The appeal is preferred against the
adjudication order dated 7.10.2008 passed by the Commissioner, Central Excise, Jaipur-I. The order confirmed service tax liability of Rs.1,63,079/-
besides interest and penalty as specified, on the ground that the appellant had provided construction of complex services, in particular residential
complex service, defined under Section 65(91a) of the Finance Act, 1994.
On the admitted factual scenario, the appellant constructed independent houses in a specified area for the Rajasthan Housing Board and other
housing development organisations. A Id. Division Bench of this Tribunal in Macro Marvel Projects Ltd. Vs. CST, Chennai - 2008 (12) STR 603 (Tri.-
Chennai) ruled that construction of independent houses, even if they are more than 12 in number would not amount to construction of residential
complex, falling within the ambit of construction of complex service defined in Section 65 (91a) of Act.
In the light of the decision of this Tribunal in Macro Marvel Projects Ltd. (supra), the adjudication order cannot be sustained. It is accordingly
quashed. The appeal is allowed. In the facts and circumstances however, there shall be no order as to costs.