https://www.taxtmi.com/caselaws?id=355705 The Tribunal set aside the impugned order regarding tax liability on the construction of individual residential houses for Rajasthan Housing Board. It emphasized the need for specific findings supported by evidence on the presence of common facilities within the approved layout to determine tax liability accurately. The matter was remanded to the Original Authority for a fresh decision, instructing a detailed examination of the nature of the contract and availability of common facilities. The appeal was allowed for further assessment, stressing the importance of evidence-based determinations before confirming tax liability under "Residential Complex Service." en-us Wed, 27 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355705 The Tribunal set aside the impugned order regarding tax liability on the construction of individual residential houses for Rajasthan Housing Board. It emphasized the need for specific findings supported by evidence on the presence of common facilities within the approved layout to determine tax liability accurately. The matter was remanded to the Original Authority for a fresh decision, instructing a detailed examination of the nature of the contract and availability of common facilities. The appeal was allowed for further assessment, stressing the importance of evidence-based determinations before confirming tax liability under "Residential Complex Service." Case-Laws Service Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355705