https://www.taxtmi.com/caselaws?id=343159 The Tribunal ruled in favor of the appellant, setting aside the impugned order and penalties imposed. The appellant was found not liable for service tax under construction of complex services as individual houses with shared common facilities did not qualify as residential complexes under the law. Additionally, the appellant's eligibility for the composition scheme in works contracts was affirmed, with all consideration received deemed eligible for the scheme. The penalties imposed on the appellant were considered unjustifiable, leading to a successful appeal outcome for the appellant. en-us Tue, 16 May 2017 00:00:00 +0530 Mon, 01 Jan 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343159 The Tribunal ruled in favor of the appellant, setting aside the impugned order and penalties imposed. The appellant was found not liable for service tax under construction of complex services as individual houses with shared common facilities did not qualify as residential complexes under the law. Additionally, the appellant's eligibility for the composition scheme in works contracts was affirmed, with all consideration received deemed eligible for the scheme. The penalties imposed on the appellant were considered unjustifiable, leading to a successful appeal outcome for the appellant. Case-Laws Service Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343159