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of <h1>CESTAT ruling: No service tax for compound wall and roads in residential complex</h1> <h3>LAKHENI BUILDERS Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD </h3> LAKHENI BUILDERS Versus COMMISSIONER OF SERVICE TAX, AHMEDABAD - 2010 (17) S.T.R. 588 (Tri. - Ahmd.) 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.
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