https://www.taxtmi.com/caselaws?id=461944 Construction of independent residential houses for Tsunami-affected persons was held not to fall within Construction of Complex Service under the Finance Act, 1994. The Tribunal applied the settled distinction between a taxable residential complex and separate individual dwelling units, and found that houses built as distinct units, even under one work order and rehabilitation programme, do not satisfy the statutory character of a complex. The service tax demand was therefore not sustainable and was set aside, with consequential benefits granted as per law. en-us Mon, 27 Jan 2025 00:00:00 +0530 Fri, 09 May 2025 19:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461944 Construction of independent residential houses for Tsunami-affected persons was held not to fall within Construction of Complex Service under the Finance Act, 1994. The Tribunal applied the settled distinction between a taxable residential complex and separate individual dwelling units, and found that houses built as distinct units, even under one work order and rehabilitation programme, do not satisfy the statutory character of a complex. The service tax demand was therefore not sustainable and was set aside, with consequential benefits granted as per law. Case-Laws Service Tax Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461944