https://www.taxtmi.com/caselaws?id=792678 Independent villas or houses built on separately identified plots under separate agreements do not, by themselves, constitute a residential complex for service tax purposes. The statutory definition under Section 65(91a) of the Finance Act, 1994 applies only where the cumulative requirements are met: more than twelve residential units, a common area, and specified facilities within premises whose layout is approved by the competent authority. A gated community, common project name, or shared amenities is not sufficient on its own. On the facts described, such construction was outside the residential complex category, so service tax could not be levied on that basis. en-us Mon, 01 Jun 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792678 Independent villas or houses built on separately identified plots under separate agreements do not, by themselves, constitute a residential complex for service tax purposes. The statutory definition under Section 65(91a) of the Finance Act, 1994 applies only where the cumulative requirements are met: more than twelve residential units, a common area, and specified facilities within premises whose layout is approved by the competent authority. A gated community, common project name, or shared amenities is not sufficient on its own. On the facts described, such construction was outside the residential complex category, so service tax could not be levied on that basis. Case-Laws Service Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792678