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    <title>Service Tax on Residential Complexes for Urban Poor Deemed Unsustainable Due to &quot;Personal Use&quot; Classification by Commissioner.</title>
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    <description>Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use&amp;#8223;. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. - AT</description>
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      <description>Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use&amp;#8223;. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. - AT</description>
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