Finance Act 1994, Section 65(91a) excludes personal use construction activities, including residential use by others. https://www.taxtmi.com/highlights?id=38473 The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person - AT en-us Wed, 21 Mar 2018 08:32:44 +0530 Wed, 21 Mar 2018 08:32:44 +0530 TaxTMI RSS Generator Finance Act 1994, Section 65(91a) excludes personal use construction activities, including residential use by others. https://www.taxtmi.com/highlights?id=38473 The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person - AT Highlights Service Tax Wed, 21 Mar 2018 08:32:44 +0530 https://www.taxtmi.com/highlights?id=38473