https://www.taxtmi.com/caselaws?id=790088 Construction of a residential complex with 106 dwelling units was treated as falling outside the "personal use" exclusion, so the broader residential-complex definition applied. The text also notes that new questions of law affecting tax liability may be raised with leave, including an additional ground that the activity was in the nature of a works contract. For the period after 1-7-2010, the demand was described as unsustainable under construction of complex service where the Department's own quantification indicated a composite arrangement rather than service simpliciter. As the impugned orders relied substantially on an earlier order that no longer survived, the service tax and interest demands were set aside. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790088 Construction of a residential complex with 106 dwelling units was treated as falling outside the "personal use" exclusion, so the broader residential-complex definition applied. The text also notes that new questions of law affecting tax liability may be raised with leave, including an additional ground that the activity was in the nature of a works contract. For the period after 1-7-2010, the demand was described as unsustainable under construction of complex service where the Department's own quantification indicated a composite arrangement rather than service simpliciter. As the impugned orders relied substantially on an earlier order that no longer survived, the service tax and interest demands were set aside. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790088