https://www.taxtmi.com/caselaws?id=206065 In a service tax appeal concerning construction of residential units, CESTAT, Chennai found a prima facie case for waiver because only 8 residential units had been constructed up to the date of the show-cause notice, while tax on construction of a residential complex was stated to apply only where more than 12 residential units with common areas and common facilities were constructed. An approved layout plan for 37 units was not, by itself, sufficient at the interim stage to establish liability when the actual construction facts did not match that threshold. Predeposit of service tax, interest and penalties was waived and recovery stayed pending disposal of the appeal. en-us Mon, 08 Nov 2010 00:00:00 +0530 Wed, 07 Sep 2011 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206065 In a service tax appeal concerning construction of residential units, CESTAT, Chennai found a prima facie case for waiver because only 8 residential units had been constructed up to the date of the show-cause notice, while tax on construction of a residential complex was stated to apply only where more than 12 residential units with common areas and common facilities were constructed. An approved layout plan for 37 units was not, by itself, sufficient at the interim stage to establish liability when the actual construction facts did not match that threshold. Predeposit of service tax, interest and penalties was waived and recovery stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 08 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206065