https://www.taxtmi.com/article/detailed?id=247 The statutory construction of complex service applies only to residential complexes as defined-i.e., multiple residential units with common areas and facilities-and does not extend to individual residential units or standalone houses. The tribunal found that treating construction of individual houses as taxable under that head was contrary to the definition and set aside the demand; while works-contract provisions may include construction of a residential complex, the definition of residential complex still excludes individual units. en-us Fri, 19 Dec 2008 00:00:00 +0530 Fri, 19 Dec 2008 09:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=247 The statutory construction of complex service applies only to residential complexes as defined-i.e., multiple residential units with common areas and facilities-and does not extend to individual residential units or standalone houses. The tribunal found that treating construction of individual houses as taxable under that head was contrary to the definition and set aside the demand; while works-contract provisions may include construction of a residential complex, the definition of residential complex still excludes individual units. Articles Service Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=247