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    <title>2013 (11) TMI 1065 - CESTAT CHENNAI</title>
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    <description>The tribunal examined whether the construction of individual residential villas in a gated compound qualifies as a &quot;residential complex&quot; under the Finance Act, 1994. The dispute centered on the interpretation of the term &quot;residential complex&quot; and the applicability of service tax based on the number of units in each building. The tribunal directed the applicant to make a partial pre-deposit for the appeal, highlighting the complexity of the issue. Additionally, the tribunal considered whether the service provided by the applicant fell within the scope of &quot;construction of residential complex service,&quot; taking into account the presence of common facilities in the project. Further proceedings were scheduled to address these issues.</description>
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    <pubDate>Fri, 31 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1065 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=239888</link>
      <description>The tribunal examined whether the construction of individual residential villas in a gated compound qualifies as a &quot;residential complex&quot; under the Finance Act, 1994. The dispute centered on the interpretation of the term &quot;residential complex&quot; and the applicability of service tax based on the number of units in each building. The tribunal directed the applicant to make a partial pre-deposit for the appeal, highlighting the complexity of the issue. Additionally, the tribunal considered whether the service provided by the applicant fell within the scope of &quot;construction of residential complex service,&quot; taking into account the presence of common facilities in the project. Further proceedings were scheduled to address these issues.</description>
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      <pubDate>Fri, 31 May 2013 00:00:00 +0530</pubDate>
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