https://www.taxtmi.com/caselaws?id=220165 The Tribunal held that service tax is applicable to the construction of residential complexes for low-income groups, even if the economic status of beneficiaries is considered. Previous tribunal decisions supported the levy of service tax on construction activities, particularly emphasizing that individual units do not constitute a residential complex for service tax purposes. The Tribunal's interpretation of what constitutes a residential complex influenced the decision to grant waiver and stay of recovery for the adjudged dues, indicating a nuanced understanding of service tax regulations in this context. en-us Tue, 26 Jun 2012 00:00:00 +0530 Sat, 12 Jan 2013 12:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220165 The Tribunal held that service tax is applicable to the construction of residential complexes for low-income groups, even if the economic status of beneficiaries is considered. Previous tribunal decisions supported the levy of service tax on construction activities, particularly emphasizing that individual units do not constitute a residential complex for service tax purposes. The Tribunal's interpretation of what constitutes a residential complex influenced the decision to grant waiver and stay of recovery for the adjudged dues, indicating a nuanced understanding of service tax regulations in this context. Case-Laws Service Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220165