https://www.taxtmi.com/caselaws?id=751150 CESTAT Chennai allowed the appeal regarding service tax refund for construction of residential complex. The appellant constructed only four residential units, which did not fall under the definition of "residential complex" requiring more than twelve units. Following the Hyderabad Bench precedent in Vasantha Green Projects, the tribunal held there was no tax liability for construction with less than 12 units prior to 01.07.2010. The revenue's rejection of the refund claim was erroneous, and the impugned order was set aside with refund granted. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 08:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751150 CESTAT Chennai allowed the appeal regarding service tax refund for construction of residential complex. The appellant constructed only four residential units, which did not fall under the definition of "residential complex" requiring more than twelve units. Following the Hyderabad Bench precedent in Vasantha Green Projects, the tribunal held there was no tax liability for construction with less than 12 units prior to 01.07.2010. The revenue's rejection of the refund claim was erroneous, and the impugned order was set aside with refund granted. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751150