https://www.taxtmi.com/caselaws?id=382519 Construction of an independent villa was held not to fall within the disqualifying category of a residential complex because a separate agreement covered the individual house and the local authority had sanctioned a separate plan. The objection based on common facilities such as parks and roads was rejected, as those areas had been relinquished to the Government under the relinquishment deed and were not common property of the owners. On that basis, service tax refund under Notification No. 25/2012-ST was admissible, and the rejection order was not sustainable; consequential relief followed. en-us Wed, 26 Jun 2019 00:00:00 +0530 Fri, 05 Jul 2019 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382519 Construction of an independent villa was held not to fall within the disqualifying category of a residential complex because a separate agreement covered the individual house and the local authority had sanctioned a separate plan. The objection based on common facilities such as parks and roads was rejected, as those areas had been relinquished to the Government under the relinquishment deed and were not common property of the owners. On that basis, service tax refund under Notification No. 25/2012-ST was admissible, and the rejection order was not sustainable; consequential relief followed. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382519