https://www.taxtmi.com/caselaws?id=364077 The Tribunal ruled in favor of the appellant, setting aside the service tax liability on the construction of individual houses for the Rajasthan Housing Board. The decision was based on the lack of concrete evidence establishing the houses as part of a residential complex with common facilities, as required by the tax entry. The Tribunal emphasized the necessity of clear evidence to warrant taxation under the "Construction of Complex Service" category, aligning with previous judgments that individual houses should not be taxed unless part of a residential complex with specific common facilities. en-us Fri, 22 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364077 The Tribunal ruled in favor of the appellant, setting aside the service tax liability on the construction of individual houses for the Rajasthan Housing Board. The decision was based on the lack of concrete evidence establishing the houses as part of a residential complex with common facilities, as required by the tax entry. The Tribunal emphasized the necessity of clear evidence to warrant taxation under the "Construction of Complex Service" category, aligning with previous judgments that individual houses should not be taxed unless part of a residential complex with specific common facilities. Case-Laws Service Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364077