https://www.taxtmi.com/caselaws?id=447425 The CESTAT New Delhi upheld the Commissioner's decision to drop service tax demands on multiple construction services. For construction of complex service, the tribunal confirmed that residential complexes with individual blocks having fewer than 12 units each do not attract service tax, even if total units exceed 12. Regarding commercial/industrial construction, demands were correctly dropped for university hostels and hydro-electric project buildings as these are not primarily for commerce or industry. For site formation services on agricultural land, the tribunal set aside the demand, ruling that services rendered on agricultural land for real estate development remain non-taxable regardless of the client's ultimate purpose. The tribunal also upheld dropping demands based on income tax declarations, noting revenue failed to establish the income was from taxable services. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447425 The CESTAT New Delhi upheld the Commissioner's decision to drop service tax demands on multiple construction services. For construction of complex service, the tribunal confirmed that residential complexes with individual blocks having fewer than 12 units each do not attract service tax, even if total units exceed 12. Regarding commercial/industrial construction, demands were correctly dropped for university hostels and hydro-electric project buildings as these are not primarily for commerce or industry. For site formation services on agricultural land, the tribunal set aside the demand, ruling that services rendered on agricultural land for real estate development remain non-taxable regardless of the client's ultimate purpose. The tribunal also upheld dropping demands based on income tax declarations, noting revenue failed to establish the income was from taxable services. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447425