https://www.taxtmi.com/caselaws?id=367184 The Tribunal ruled in favor of the appellant, a public/local authority, in a case concerning the demand of service tax under "Construction and Residential Complex Services." The Tribunal held that the demand was time-barred due to a previous show cause notice and that the activities undertaken by the appellant for Noida Authority were not subject to service tax. Emphasizing the need for buildings to have more than twelve residential units to be classified as a Residential Complex, the Tribunal set aside the order confirming the tax demand and allowed the appeal in favor of the appellant. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 03 Dec 2018 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367184 The Tribunal ruled in favor of the appellant, a public/local authority, in a case concerning the demand of service tax under "Construction and Residential Complex Services." The Tribunal held that the demand was time-barred due to a previous show cause notice and that the activities undertaken by the appellant for Noida Authority were not subject to service tax. Emphasizing the need for buildings to have more than twelve residential units to be classified as a Residential Complex, the Tribunal set aside the order confirming the tax demand and allowed the appeal in favor of the appellant. Case-Laws Service Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367184