{"id":4002,"date":"2025-05-24T09:36:03","date_gmt":"2025-05-24T04:06:03","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4002"},"modified":"2025-05-24T09:36:03","modified_gmt":"2025-05-24T04:06:03","slug":"residential-complex-definition-cestat-sets-12-unit-limit","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/residential-complex-definition-cestat-sets-12-unit-limit","title":{"rendered":"Residential Complex Definition \u2013 CESTAT Sets 12-Unit Limit"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000398402\/buildings-with-12-or-fewer-residential-units-not-classified-as-residential-complex-under-finance-act-1994-cestat\">Priyadarshini Construction Versus Commissioner of Central Goods and Service Tax, Excise and Customs, Bhopal (2025) 30 Centax 189 (Tri.-Del)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dr. Rachna Gupta<\/strong>, Member (J) &amp; <strong>Shri P. Anjani Kumar<\/strong>, Member (T)<\/li>\n<li><strong>Shri Rajagopal Chandrashekhar<\/strong>, Chartered Accountant, for the Appellant.<\/li>\n<li><strong>Shri Aejaz Ahmad<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, a real estate developer, undertook a residential housing project titled \u201cPleasure\u201d, wherein it constructed independent duplex houses\u2014each being a self-contained unit in a standalone building. The construction activity involved no building comprising more than twelve residential units. Despite believing that the construction did not fall within the scope of taxable services, the assessee paid service tax under protest under the category \u2018Construction of Residential Complex Service\u2019 as defined under Section 65(91a) of the Finance Act, 1994. Thereafter, the assessee filed a refund claim before the jurisdictional authority, asserting that the nature of construction\u2014comprising individual duplex units in buildings with twelve or fewer units\u2014did not satisfy the statutory definition of \u2018residential complex\u2019. The refund claim was, however, rejected by the department.<\/p>\n<p>Aggrieved by the rejection, the assessee preferred an appeal before the Delhi CESTAT, contending that the service in question was not taxable and that the tax paid under protest was liable to be refunded. In support, the assessee placed reliance on the statutory language of Section 65(91a) and the judicial interpretation laid down in <em>Macro Marvel Projects Ltd. v. CCE 2008 (12) S.T.R. 603 (Tri-Mad)<\/em>.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon\u2019ble Delhi CESTAT held that individual buildings with twelve or fewer residential units do not fall within the definition of \u2018residential complex\u2019 under Section 65(91a) of the Finance Act, 1994. Since the assessee\u2019s project involved construction of independent duplex houses, the activity was not liable to service tax under the said category. Relying on the aforementioned judicial precedents, the Tribunal concluded that the assessee was entitled to a refund of the tax paid under protest.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(28)%20S.T.R.%20479%20(Tribunal)&amp;itemType=AP\">A.S. Sikarwar v. Commissioner<\/a> \u2014 2012 (28) S.T.R. 479 (Tribunal) \u2014 Followed [Paras 3.1, 5.3]<\/li>\n<li>A.S. Sikarwar \u2014 decided on 1-8-2013 by Madhya Pradesh Court \u2014 Referred [Para 3.1]<\/li>\n<li>Alliance Infrastructure Projects Pvt. Ltd. v Commissioner \u2014 Service Tax Appeal No. 507\/2008 by CESTAT, Bangalore \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(5)%20G.S.T.L.%20198%20(Tribunal)&amp;itemType=AP\">Beriwal Constructions Co. v. Commissioner<\/a> \u2014 2017 (5) G.S.T.L. 198 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(25)%20S.T.R.J154%20(S.C.)&amp;itemType=AP\">Commissioner v. Macro Marvel Projects Ltd.<\/a>\u00a0\u2014 2012 (25) S.T.R.J154 (S.C.) \u2014 Relied on [Paras 3.1, 5.2]<\/li>\n<li>J.R. Construction v. Commissioner \u2014 Final Order No. 50618\/2020 by CESTAT, New Delhi \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(12)%20S.T.R.%20603%20(Tribunal)&amp;itemType=AP\">Macro Marvel Projects Ltd. v. Commissioner<\/a> \u2014 2008 (12) S.T.R. 603 (Tribunal) \u2014 Followed [Paras 3.1, 5.2, 5.3, 5.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%20969%20(Tribunal)&amp;itemType=AP\">Madhukar Mittal v. Commissioner<\/a> \u2014 2015 (40) S.T.R. 969 (Tribunal) \u2014 Relied on [Para 5.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(45)%20G.S.T.L.%20398%20(Tribunal)&amp;itemType=AP\">Modi and Modi Constructions v. Commissioner<\/a> \u2014 2021 (45) G.S.T.L. 398 (Tribunal) \u2014 Referred [Paras 4, 5.5]<\/li>\n<li>Quality Builders &amp; Contractor v. Commissioner \u2014 Final Order No. 50809\/2022 by CESTAT, New Delhi \u2014 Relied on [Paras 3.1, 5.5]<\/li>\n<li>Shri Prakash Wadhwani v. Commissioner \u2014 Final Order No. 50617\/2020 by CESTAT, New Delhi \u2014 Referred [Para 3.1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Priyadarshini Construction Versus Commissioner of Central Goods and Service Tax,&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4008,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Residential Complex Definition \u2013 CESTAT Sets 12-Unit Limit<\/title>\n<meta name=\"description\" content=\"CESTAT Delhi refunds service tax; independent duplex houses \u226412 units not taxable as \u201cConstruction of Residential Complex Service\u201d under Sec 65(91a).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/residential-complex-definition-cestat-sets-12-unit-limit\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Residential Complex Definition \u2013 CESTAT Sets 12-Unit Limit\" \/>\n<meta property=\"og:description\" content=\"CESTAT Delhi refunds service tax; 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