https://www.taxtmi.com/caselaws?id=363126 Construction of residential flats by a builder or promoter was discussed in the context of service tax on construction of residential complex service. The text notes that the statutory definition of "residential complex" excludes a complex constructed by a person directly engaging another person when the construction is intended for personal residential use, and that this exclusion did not apply where the appellant built 106 residential units for sale. On the stated facts, the agreements and sale deeds showed sale of only undivided share of land, with construction linked to sale of flats, and the cited reasoning indicated that later expansion of the taxable entry could not fasten liability for the relevant period. The stated conclusion is that no service tax was payable on the sale of undivided share of land. en-us Mon, 02 Jul 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363126 Construction of residential flats by a builder or promoter was discussed in the context of service tax on construction of residential complex service. The text notes that the statutory definition of "residential complex" excludes a complex constructed by a person directly engaging another person when the construction is intended for personal residential use, and that this exclusion did not apply where the appellant built 106 residential units for sale. On the stated facts, the agreements and sale deeds showed sale of only undivided share of land, with construction linked to sale of flats, and the cited reasoning indicated that later expansion of the taxable entry could not fasten liability for the relevant period. The stated conclusion is that no service tax was payable on the sale of undivided share of land. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363126