https://www.taxtmi.com/caselaws?id=373952 The Tribunal set aside the demand for Service Tax on construction of houses, amounting to around Rs. 18 lakh, as it did not meet the criteria of Residential Complex Service due to the absence of common facilities. Relying on the definition of a residential complex, the Tribunal emphasized the necessity of common facilities for a building to qualify as such. The appellant's appeal was allowed, citing the lack of evidence of common facilities, leading to the conclusion that the construction did not constitute a residential complex service. The appellant was granted consequential relief based on this finding. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373952 The Tribunal set aside the demand for Service Tax on construction of houses, amounting to around Rs. 18 lakh, as it did not meet the criteria of Residential Complex Service due to the absence of common facilities. Relying on the definition of a residential complex, the Tribunal emphasized the necessity of common facilities for a building to qualify as such. The appellant's appeal was allowed, citing the lack of evidence of common facilities, leading to the conclusion that the construction did not constitute a residential complex service. The appellant was granted consequential relief based on this finding. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373952