https://www.taxtmi.com/caselaws?id=456942 Service tax on construction activity treated as residential complex service under Section 65(105)(zzzh) of the Finance Act, 1994 was found not to be finally sustainable on the existing findings. The Tribunal noted that an earlier coordinate decision had already required fresh examination in light of Supreme Court law and the relevant facts, including the approved layout and the availability of common facilities. The matter was therefore remanded to the adjudicating authority for de novo consideration after giving the appellant an opportunity to present its case. en-us Mon, 07 Aug 2017 00:00:00 +0530 Sat, 24 Aug 2024 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456942 Service tax on construction activity treated as residential complex service under Section 65(105)(zzzh) of the Finance Act, 1994 was found not to be finally sustainable on the existing findings. The Tribunal noted that an earlier coordinate decision had already required fresh examination in light of Supreme Court law and the relevant facts, including the approved layout and the availability of common facilities. The matter was therefore remanded to the adjudicating authority for de novo consideration after giving the appellant an opportunity to present its case. Case-Laws Service Tax Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456942