https://www.taxtmi.com/caselaws?id=792676 Individual houses constructed within an approved layout with common facilities were treated as a "residential complex" because the statutory definition covers a complex of more than twelve residential units with common areas and prescribed amenities, and the Explanation extends "residential unit" to a single house or apartment. On limitation, the demand could not be sustained where an earlier favourable Tribunal view existed during the relevant period; mere non-registration, non-filing of returns and non-payment were insufficient to justify the extended period. As the show cause notice was issued after the normal limitation had expired, the demand failed and consequential relief followed. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792676 Individual houses constructed within an approved layout with common facilities were treated as a "residential complex" because the statutory definition covers a complex of more than twelve residential units with common areas and prescribed amenities, and the Explanation extends "residential unit" to a single house or apartment. On limitation, the demand could not be sustained where an earlier favourable Tribunal view existed during the relevant period; mere non-registration, non-filing of returns and non-payment were insufficient to justify the extended period. As the show cause notice was issued after the normal limitation had expired, the demand failed and consequential relief followed. Case-Laws Service Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792676