https://www.taxtmi.com/caselaws?id=770133 CESTAT Chennai allowed the appeal, setting aside service tax demands on construction of residential complex services and real estate agent services. The tribunal held that individual villas in a gated community do not qualify as "residential complex" under Section 65(91a) since they lack the required building structure with more than twelve residential units. Regarding real estate agent services, the tribunal found insufficient evidence of taxable services, noting that land development charges represented sale proceeds of immovable property, which falls outside service tax scope. Both demands were deemed unsustainable and the impugned order was set aside. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770133 CESTAT Chennai allowed the appeal, setting aside service tax demands on construction of residential complex services and real estate agent services. The tribunal held that individual villas in a gated community do not qualify as "residential complex" under Section 65(91a) since they lack the required building structure with more than twelve residential units. Regarding real estate agent services, the tribunal found insufficient evidence of taxable services, noting that land development charges represented sale proceeds of immovable property, which falls outside service tax scope. Both demands were deemed unsustainable and the impugned order was set aside. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770133