https://www.taxtmi.com/caselaws?id=411073 A construction undertaken under a separate agreement for an individual house, with separate local authority approval, did not satisfy the statutory conditions of a residential complex. The so-called common facilities, including parks and roads, had been relinquished to the Government and could not be treated as common property of the owner for that purpose. On those facts, the refund claim could not be denied on the ground that the project was a residential complex, and the rejection order was unsustainable. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 09:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411073 A construction undertaken under a separate agreement for an individual house, with separate local authority approval, did not satisfy the statutory conditions of a residential complex. The so-called common facilities, including parks and roads, had been relinquished to the Government and could not be treated as common property of the owner for that purpose. On those facts, the refund claim could not be denied on the ground that the project was a residential complex, and the rejection order was unsustainable. Case-Laws Service Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411073