https://www.taxtmi.com/caselaws?id=450570 The CESTAT Hyderabad dismissed Revenue's appeal regarding service tax levy on row houses in a gated community. The tribunal held that construction of residential complexes with 12 or fewer units remains exempt from service tax both before and after July 1, 2012. The respondent sold developed plots and separately contracted to construct individual houses, with plans approved in buyers' names. Following the precedent in MACRO MARVEL PROJECTS LTD., approved by the SC, the tribunal confirmed that only residential complexes exceeding 12 units attract service tax, as lawmakers intended to exempt individual residential unit construction. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450570 The CESTAT Hyderabad dismissed Revenue's appeal regarding service tax levy on row houses in a gated community. The tribunal held that construction of residential complexes with 12 or fewer units remains exempt from service tax both before and after July 1, 2012. The respondent sold developed plots and separately contracted to construct individual houses, with plans approved in buyers' names. Following the precedent in MACRO MARVEL PROJECTS LTD., approved by the SC, the tribunal confirmed that only residential complexes exceeding 12 units attract service tax, as lawmakers intended to exempt individual residential unit construction. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450570