https://www.taxtmi.com/caselaws?id=171392 The Tribunal ruled in favor of the petitioner, holding that the construction of individual residential houses without more than twelve units did not constitute a residential complex under the Finance Act. As per the Macro Marvel Projects case, the definition of "residential complex" under Section 65(91a) was deemed applicable to works contract services. Therefore, the petitioner was not liable for service tax on construction activities and was granted a waiver of pre-deposit, with further proceedings stayed pending appeal disposal. en-us Mon, 25 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 11:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171392 The Tribunal ruled in favor of the petitioner, holding that the construction of individual residential houses without more than twelve units did not constitute a residential complex under the Finance Act. As per the Macro Marvel Projects case, the definition of "residential complex" under Section 65(91a) was deemed applicable to works contract services. Therefore, the petitioner was not liable for service tax on construction activities and was granted a waiver of pre-deposit, with further proceedings stayed pending appeal disposal. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171392