https://www.taxtmi.com/caselaws?id=267524 The Revenue's appeal against the taxability of services provided by the respondent in constructing staff quarters for a thermal power station was rejected. The appellate tribunal upheld the lower authorities' findings, determining that the construction did not fall under the definition of 'Construction of complex' in the Finance Act, 1994, and thus was not subject to service tax. The exclusion clause in the definition of 'Residential Complex' played a crucial role in the judgment, emphasizing that the staff quarters were intended for residential purposes for the power station's employees. en-us Wed, 16 Sep 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267524 The Revenue's appeal against the taxability of services provided by the respondent in constructing staff quarters for a thermal power station was rejected. The appellate tribunal upheld the lower authorities' findings, determining that the construction did not fall under the definition of 'Construction of complex' in the Finance Act, 1994, and thus was not subject to service tax. The exclusion clause in the definition of 'Residential Complex' played a crucial role in the judgment, emphasizing that the staff quarters were intended for residential purposes for the power station's employees. Case-Laws Service Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267524