https://www.taxtmi.com/caselaws?id=767677 CESTAT New Delhi held that construction of independent duplex houses with single residential units does not constitute a "Residential Complex" under Section 65(91a) of Finance Act, 1994, which requires buildings with more than twelve residential units. The appellant constructed individual duplex houses with one unit each, falling outside the statutory definition. Even constructing more than twelve independent buildings would not qualify as Construction of Residential Complex for service tax purposes. The tribunal followed precedent from Macro Marvel Projects Ltd., emphasizing lawmakers did not intend individual residential units to attract service tax. The refund claim for service tax paid under protest was allowed, confirming no tax liability exists for such construction activities. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767677 CESTAT New Delhi held that construction of independent duplex houses with single residential units does not constitute a "Residential Complex" under Section 65(91a) of Finance Act, 1994, which requires buildings with more than twelve residential units. The appellant constructed individual duplex houses with one unit each, falling outside the statutory definition. Even constructing more than twelve independent buildings would not qualify as Construction of Residential Complex for service tax purposes. The tribunal followed precedent from Macro Marvel Projects Ltd., emphasizing lawmakers did not intend individual residential units to attract service tax. The refund claim for service tax paid under protest was allowed, confirming no tax liability exists for such construction activities. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767677