https://www.taxtmi.com/caselaws?id=393606 The Tribunal set aside the demand of service tax on the construction of a residential complex service, ruling that construction for personal use by the landowner falls outside the definition of construction of residential complex service. The Commissioner (Appeals) upheld the demand and interest but set aside the penalty imposed by the original authority. The Tribunal allowed the respondent's cross objections challenging the confirmation of demand and interest, emphasizing that construction for personal use does not attract service tax liability. The decision was based on legal interpretations and precedents, ultimately dismissing the Revenue's appeal. en-us Mon, 10 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 11:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393606 The Tribunal set aside the demand of service tax on the construction of a residential complex service, ruling that construction for personal use by the landowner falls outside the definition of construction of residential complex service. The Commissioner (Appeals) upheld the demand and interest but set aside the penalty imposed by the original authority. The Tribunal allowed the respondent's cross objections challenging the confirmation of demand and interest, emphasizing that construction for personal use does not attract service tax liability. The decision was based on legal interpretations and precedents, ultimately dismissing the Revenue's appeal. Case-Laws Service Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393606