https://www.taxtmi.com/caselaws?id=242031 The Tribunal held that Service Tax is applicable on the construction of residential complexes for low-income groups, regardless of the economic status of the beneficiaries. The appellant's argument for waiver and stay of adjudged dues was granted based on the limitation period and supporting precedents. The Tribunal's interpretation of relevant case laws confirmed that residential complexes with more than 12 units are subject to Service Tax, while individual units are not. The decision granted waiver and stay in favor of the appellant, aligning with the analysis of the cited case laws. en-us Tue, 26 Jun 2012 00:00:00 +0530 Mon, 06 Jan 2014 06:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242031 The Tribunal held that Service Tax is applicable on the construction of residential complexes for low-income groups, regardless of the economic status of the beneficiaries. The appellant's argument for waiver and stay of adjudged dues was granted based on the limitation period and supporting precedents. The Tribunal's interpretation of relevant case laws confirmed that residential complexes with more than 12 units are subject to Service Tax, while individual units are not. The decision granted waiver and stay in favor of the appellant, aligning with the analysis of the cited case laws. Case-Laws Service Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242031