https://www.taxtmi.com/caselaws?id=199052 The Tribunal found the tax liability decision unsustainable and remanded the case to the original authority for fresh consideration. The presence of common facilities within the residential complex needed specific evidence for tax applicability. The appellant was granted the chance to present their case, emphasizing the need for a clear finding on common areas as per the statutory definition before determining tax liability. The matter was remanded for a new decision based on legal principles and factual details regarding the construction of the residential complex. en-us Tue, 06 Jun 2017 00:00:00 +0530 Tue, 18 Apr 2023 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199052 The Tribunal found the tax liability decision unsustainable and remanded the case to the original authority for fresh consideration. The presence of common facilities within the residential complex needed specific evidence for tax applicability. The appellant was granted the chance to present their case, emphasizing the need for a clear finding on common areas as per the statutory definition before determining tax liability. The matter was remanded for a new decision based on legal principles and factual details regarding the construction of the residential complex. Case-Laws Service Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199052