https://www.taxtmi.com/caselaws?id=772074 CESTAT Chennai held that construction activities for residential complexes constitute works contract service rather than construction of residential complex service. The tribunal found the consideration non-vivisectable as it included land value and registration charges, making it a composite contract. Despite presence of common areas, the service remained composite in nature. The demand for service tax under construction of residential complex service category was unsustainable and set aside. Appeal allowed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772074 CESTAT Chennai held that construction activities for residential complexes constitute works contract service rather than construction of residential complex service. The tribunal found the consideration non-vivisectable as it included land value and registration charges, making it a composite contract. Despite presence of common areas, the service remained composite in nature. The demand for service tax under construction of residential complex service category was unsustainable and set aside. Appeal allowed. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772074