https://www.taxtmi.com/caselaws?id=414501 The Court upheld the decision of the CESTAT, ruling in favor of the assessee and against the revenue. The appeal challenging the construction of individual houses/villas as a "Residential Complex" under Section 65(91a) of the Finance Act was dismissed. Additionally, the Court affirmed that the doctrine of unjust enrichment did not apply in this case, as previously determined by the CESTAT. The judgment confirmed the earlier decision and found no grounds for interference, ultimately dismissing the appeal. en-us Thu, 07 Oct 2021 00:00:00 +0530 Tue, 01 Feb 2022 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414501 The Court upheld the decision of the CESTAT, ruling in favor of the assessee and against the revenue. The appeal challenging the construction of individual houses/villas as a "Residential Complex" under Section 65(91a) of the Finance Act was dismissed. Additionally, the Court affirmed that the doctrine of unjust enrichment did not apply in this case, as previously determined by the CESTAT. The judgment confirmed the earlier decision and found no grounds for interference, ultimately dismissing the appeal. Case-Laws Service Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414501