https://www.taxtmi.com/caselaws?id=310834 CESTAT Ahmedabad held that construction of residences for police personnel by a government housing corporation was not liable to service tax under the residential complex service definition. The Tribunal relied on precedents establishing that when a land owner directly engages contractors for design, planning and construction intended for personal residential use, such activity falls outside service tax levy. The corporation's use of residential complex for police housing qualified as personal use, excluding it from taxable services. The demand was set aside and appeal allowed. en-us Wed, 01 Feb 2023 00:00:00 +0530 Tue, 21 Nov 2023 08:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310834 CESTAT Ahmedabad held that construction of residences for police personnel by a government housing corporation was not liable to service tax under the residential complex service definition. The Tribunal relied on precedents establishing that when a land owner directly engages contractors for design, planning and construction intended for personal residential use, such activity falls outside service tax levy. The corporation's use of residential complex for police housing qualified as personal use, excluding it from taxable services. The demand was set aside and appeal allowed. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310834