https://www.taxtmi.com/caselaws?id=346494 The Tribunal allowed the appeal, holding that the construction of individual residential units by the appellant did not attract service tax liability under the Finance Act. The Tribunal found that the appellant's construction of separate residential houses did not constitute a taxable residential complex as required by the Act. The demand for service tax was deemed not maintainable, and the appellant was granted consequential benefits. This decision clarified the distinction between taxable residential complexes and individual residential units, providing relief to the appellant. en-us Thu, 27 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346494 The Tribunal allowed the appeal, holding that the construction of individual residential units by the appellant did not attract service tax liability under the Finance Act. The Tribunal found that the appellant's construction of separate residential houses did not constitute a taxable residential complex as required by the Act. The demand for service tax was deemed not maintainable, and the appellant was granted consequential benefits. This decision clarified the distinction between taxable residential complexes and individual residential units, providing relief to the appellant. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346494