https://www.taxtmi.com/caselaws?id=368506 The Tribunal held that the construction of individual residential units does not constitute 'construction of complex' for service tax purposes under the Finance Act, 1994. It was clarified that individual units do not meet the criteria of a residential complex as defined by the law. The Tribunal set aside the demand, interest, and penalty confirmed by the original authority, dismissing the Department's appeal. The Supreme Court upheld this decision, affirming that service tax is not applicable to the construction of individual houses. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368506 The Tribunal held that the construction of individual residential units does not constitute 'construction of complex' for service tax purposes under the Finance Act, 1994. It was clarified that individual units do not meet the criteria of a residential complex as defined by the law. The Tribunal set aside the demand, interest, and penalty confirmed by the original authority, dismissing the Department's appeal. The Supreme Court upheld this decision, affirming that service tax is not applicable to the construction of individual houses. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368506