https://www.taxtmi.com/caselaws?id=268334 Construction of independent houses for a housing board or housing development organisation did not amount to "construction of residential complex service" under section 65(91a) of the Finance Act, 1994. The Tribunal applied its earlier ruling that independent houses remain outside the scope of a residential complex even where the number of units exceeds twelve. On that basis, the service tax demand was unsustainable and the adjudication order was quashed. en-us Thu, 27 Feb 2014 00:00:00 +0530 Tue, 24 Nov 2015 14:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268334 Construction of independent houses for a housing board or housing development organisation did not amount to "construction of residential complex service" under section 65(91a) of the Finance Act, 1994. The Tribunal applied its earlier ruling that independent houses remain outside the scope of a residential complex even where the number of units exceeds twelve. On that basis, the service tax demand was unsustainable and the adjudication order was quashed. Case-Laws Service Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268334