https://www.taxtmi.com/caselaws?id=379931 The Tribunal dismissed the Revenue's appeal regarding tax liability on the construction of staff quarters for a university. The Commissioner (Appeals) ruled that the purpose of the flats as staff quarters did not fall under the definition of 'residential complex service,' leading to the dropping of proceedings. The Tribunal upheld this decision, stating that flats constructed for personal use were not taxable under the definition. The Tribunal found no merit in the Revenue's appeal and dismissed it, affirming the Commissioner's decision to reject the tax demand. en-us Wed, 12 Dec 2018 00:00:00 +0530 Mon, 10 Jun 2019 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379931 The Tribunal dismissed the Revenue's appeal regarding tax liability on the construction of staff quarters for a university. The Commissioner (Appeals) ruled that the purpose of the flats as staff quarters did not fall under the definition of 'residential complex service,' leading to the dropping of proceedings. The Tribunal upheld this decision, stating that flats constructed for personal use were not taxable under the definition. The Tribunal found no merit in the Revenue's appeal and dismissed it, affirming the Commissioner's decision to reject the tax demand. Case-Laws Service Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379931