https://www.taxtmi.com/caselaws?id=253311 Prior to the statutory explanation deeming builder-to-buyer construction taxable, separate apartments constructed under individual builder-buyer agreements were not taxable as residential complex service under section 65(105)(zzzh), and the principal demand, interest and penalty were set aside. For the smaller demand relating to industrial or commercial complex service, the tax and interest were upheld, but penalty was waived under section 80 because the tribunal accepted that the levy could have caused genuine confusion and exercised discretion accordingly. en-us Tue, 22 Jul 2014 00:00:00 +0530 Sat, 19 Nov 2016 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253311 Prior to the statutory explanation deeming builder-to-buyer construction taxable, separate apartments constructed under individual builder-buyer agreements were not taxable as residential complex service under section 65(105)(zzzh), and the principal demand, interest and penalty were set aside. For the smaller demand relating to industrial or commercial complex service, the tax and interest were upheld, but penalty was waived under section 80 because the tribunal accepted that the levy could have caused genuine confusion and exercised discretion accordingly. Case-Laws Service Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253311