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<h1>CESTAT ruling: No service tax for compound wall and roads in residential complex</h1> The Appellate Tribunal CESTAT Ahmedabad unconditionally allowed the stay petition, ruling that construction of a compound wall and roads in a plot for a ... - The Appellate Tribunal CESTAT Ahmedabad allowed the stay petition unconditionally as the construction of compound wall and roads in a plot for a residential complex with less than 12 units is not liable for service tax under Construction Services - Residential Complex category. Service Tax of Rs. 6,03,187/- was confirmed against the appellant initially.