https://www.taxtmi.com/caselaws?id=435252 The tribunal ruled in favor of the appellant, setting aside the demand for service tax on the construction of residential houses for Essar Limited. It was determined that the houses were for the personal use of Essar Limited's staff, falling under the definition of "personal use" in residential complex construction. The tribunal also concluded that the service provided did not qualify as "Works Contract Service," leading to the appeal being allowed and the impugned order being overturned. en-us Tue, 07 Feb 2023 00:00:00 +0530 Wed, 15 Mar 2023 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435252 The tribunal ruled in favor of the appellant, setting aside the demand for service tax on the construction of residential houses for Essar Limited. It was determined that the houses were for the personal use of Essar Limited's staff, falling under the definition of "personal use" in residential complex construction. The tribunal also concluded that the service provided did not qualify as "Works Contract Service," leading to the appeal being allowed and the impugned order being overturned. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435252