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S P Builders vs Commissioner, Central Excise-Jodhpur on 27 September, 2022 cites

Shri A.S. Sikarwar vs Cce, Indore on 20 April, 2012

22. A Division Bench of the Tribunal in Shri A.S. Sikarwar vs CCE, Indore9 also observed that service tax can be demanded only if the building concerned has more than 12 residential units in the building and such levy will not apply in cases where one compound has many buildings, each having not more than 12 residential units. This decision of the Tribunal was also assailed before the Madhya Pradesh High Court. Central Excise Appeal No. 31 of 2012 was dismissed on 01.08.201310. The observations are as follows :
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 14 - Full Document

United India Insurance Co.Ltd vs Ishwar Prasad And Ors. 6 Cra/826/2012 ... on 25 January, 2018

"It is not disputed by the learned counsel for the appellant that the respondent had performed the work of the house construction of 15 HIG at Laxmi Nagar, Ujjain in the financial year 2004-05 to 2006-07. He submitted that the activity of the respondent is liable for Service Tax under the services of "Construction of Complex Services" as defined under Section 9 Service Tax Appeal No. 871/2011 decided on 20.04.2012 10 Union of India vs Shri A.S. Sikarwar 12 ST/52981/16 & ors.
Chattisgarh High Court Cites 2 - Cited by 42 - Full Document

Macro Marvel Projects Limited, Chennai vs Cit (A), Chennai on 3 March, 2017

In the case of Macro Marvel Projects Ltd. (supra), this question has been considered by the Tribunal and the learned Tribunal very categorically stated that as per Clause (91a) of Section 65 of the Act, that construction of residential complex having not more than 12 residential units is not to be taxed under the Finance Act, 1994. For the levy, it should be a residential complex comprising more than 12 residential houses. Admittedly in the present case, the respondent constructed 15 independent HIG Houses, each being a residential unit.
Income Tax Appellate Tribunal - Chennai Cites 2 - Cited by 6 - Full Document
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