https://www.taxtmi.com/caselaws?id=448279 The CESTAT NEW DELHI allowed the appeal, setting aside the impugned order regarding a refund claim. The appellant constructed independent residential houses for a Housing Board, with each house having separate entries and utility connections, and no single building containing more than twelve residential units. The Housing Board had deposited 50% service tax under reverse charge mechanism per Notification 20.06.2012 and deducted it from appellant's bills. The Tribunal held that since the construction involved independent houses rather than a residential complex, it fell outside the taxable definition under Serial No. 14(b) of Notification 25/2012-ST, making the service non-taxable. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 15 Jan 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448279 The CESTAT NEW DELHI allowed the appeal, setting aside the impugned order regarding a refund claim. The appellant constructed independent residential houses for a Housing Board, with each house having separate entries and utility connections, and no single building containing more than twelve residential units. The Housing Board had deposited 50% service tax under reverse charge mechanism per Notification 20.06.2012 and deducted it from appellant's bills. The Tribunal held that since the construction involved independent houses rather than a residential complex, it fell outside the taxable definition under Serial No. 14(b) of Notification 25/2012-ST, making the service non-taxable. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448279