https://www.taxtmi.com/caselaws?id=201962 The Appellate Tribunal CESTAT, CHENNAI, remanded the case regarding the interpretation of the definition of "residential complex" under Section 65(91a) of the Finance Act, 1994 for service tax applicability. The Tribunal found merit in the argument that the quarters constructed for Tamil Nadu Police personnel should be exempt from service tax as they were not intended for personal use by the constructor. All appeals were allowed by way of remand, emphasizing the importance of proper consideration and due process in matters of service tax applicability. en-us Tue, 21 Sep 2010 00:00:00 +0530 Tue, 08 Feb 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201962 The Appellate Tribunal CESTAT, CHENNAI, remanded the case regarding the interpretation of the definition of "residential complex" under Section 65(91a) of the Finance Act, 1994 for service tax applicability. The Tribunal found merit in the argument that the quarters constructed for Tamil Nadu Police personnel should be exempt from service tax as they were not intended for personal use by the constructor. All appeals were allowed by way of remand, emphasizing the importance of proper consideration and due process in matters of service tax applicability. Case-Laws Service Tax Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201962