https://www.taxtmi.com/forum/issue?id=2335 Service tax exemption applies where a building does not meet the statutory definition of a residential complex. That definition requires more than twelve residential units, common areas, specified shared facilities and an authority approved layout; complexes for personal use or without approved layout are excluded. Constructions of fewer units intended for residential use therefore fall outside the residential complex definition and are treated as exempt from the service tax applicable to residential complexes. en-us Wed, 03 Nov 2010 12:03:24 +0530 Thu, 23 Jan 2025 15:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2335 Service tax exemption applies where a building does not meet the statutory definition of a residential complex. That definition requires more than twelve residential units, common areas, specified shared facilities and an authority approved layout; complexes for personal use or without approved layout are excluded. Constructions of fewer units intended for residential use therefore fall outside the residential complex definition and are treated as exempt from the service tax applicable to residential complexes. Discussion-Forum Service Tax Wed, 03 Nov 2010 12:03:24 +0530 https://www.taxtmi.com/forum/issue?id=2335