https://www.taxtmi.com/caselaws?id=389240 Construction of residential quarters for government organisations and public authorities was held not to fall within taxable residential complex service where the units were intended for use by employees on rent. The Tribunal applied the exclusion for residential use, including occupation by another person on rent or without consideration, and followed an earlier ruling on similar facts. It also noted that, in a demand case, Revenue had to show that the units were not meant for personal use, but no such evidence was produced. The service tax demand was therefore not sustainable. en-us Fri, 29 Nov 2019 00:00:00 +0530 Fri, 10 Jul 2026 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389240 Construction of residential quarters for government organisations and public authorities was held not to fall within taxable residential complex service where the units were intended for use by employees on rent. The Tribunal applied the exclusion for residential use, including occupation by another person on rent or without consideration, and followed an earlier ruling on similar facts. It also noted that, in a demand case, Revenue had to show that the units were not meant for personal use, but no such evidence was produced. The service tax demand was therefore not sustainable. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389240