https://www.taxtmi.com/highlights?id=100347 Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result. en-us Tue, 02 Jun 2026 08:47:14 +0530 Tue, 02 Jun 2026 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100347 Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result. Highlights Service Tax Tue, 02 Jun 2026 08:47:14 +0530 https://www.taxtmi.com/highlights?id=100347