https://www.taxtmi.com/caselaws?id=352569 The Tribunal set aside the impugned order regarding tax liability under the category of "construction of complex service" for building less than 12 individual houses, as it lacked sufficient evidence to establish the houses as part of a residential complex. Additionally, the Tribunal ruled that the recovery of amount under GTA service for services received from individual truck owners without consignment notes was not subject to tax liability. Consequently, the appeal of the appellants was allowed on both issues. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 24 Jan 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352569 The Tribunal set aside the impugned order regarding tax liability under the category of "construction of complex service" for building less than 12 individual houses, as it lacked sufficient evidence to establish the houses as part of a residential complex. Additionally, the Tribunal ruled that the recovery of amount under GTA service for services received from individual truck owners without consignment notes was not subject to tax liability. Consequently, the appeal of the appellants was allowed on both issues. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352569