https://www.taxtmi.com/caselaws?id=769886 CESTAT New Delhi dismissed departmental appeal challenging service tax demand on construction activities. The appellant constructed individual residential houses under separate contracts with landowners, developing plots with common areas. The tribunal held that construction of residential complex requires more than 12 residential units per building to attract service tax liability under Finance Act 1994. Since appellant constructed individual houses on separate plots, each structure qualified for exemption. The decision followed established precedent upheld by SC. However, appellant's plea for reduced penalty was rejected as payment was not made within mandatory 30-day period under Section 78(1). Both appeals dismissed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769886 CESTAT New Delhi dismissed departmental appeal challenging service tax demand on construction activities. The appellant constructed individual residential houses under separate contracts with landowners, developing plots with common areas. The tribunal held that construction of residential complex requires more than 12 residential units per building to attract service tax liability under Finance Act 1994. Since appellant constructed individual houses on separate plots, each structure qualified for exemption. The decision followed established precedent upheld by SC. However, appellant's plea for reduced penalty was rejected as payment was not made within mandatory 30-day period under Section 78(1). Both appeals dismissed. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769886