https://www.taxtmi.com/caselaws?id=236123 The Tribunal ruled in favor of the Revenue, holding that the construction of a housing complex for fishermen by the applicant constituted a taxable service under the definition of Residential Complex. The demand for service tax for the specified period, along with interest and penalty, was deemed justified. The Tribunal rejected the applicant's arguments regarding personal use of the houses by fishermen and the applicability of works contract taxation from a later date. The Tribunal ordered a pre-deposit for appeal admission, with the waiver of balance dues subject to compliance, and set deadlines for compliance reporting. en-us Mon, 17 Jun 2013 00:00:00 +0530 Tue, 11 Feb 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236123 The Tribunal ruled in favor of the Revenue, holding that the construction of a housing complex for fishermen by the applicant constituted a taxable service under the definition of Residential Complex. The demand for service tax for the specified period, along with interest and penalty, was deemed justified. The Tribunal rejected the applicant's arguments regarding personal use of the houses by fishermen and the applicability of works contract taxation from a later date. The Tribunal ordered a pre-deposit for appeal admission, with the waiver of balance dues subject to compliance, and set deadlines for compliance reporting. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236123