https://www.taxtmi.com/caselaws?id=473106 Service tax exemption applies to original works relating to a single residential unit that is not part of a residential complex. Constructing multiple independent houses within the same housing scheme does not, by itself, make them part of a residential complex; houses with independent access and separate utility connections qualify for the exemption. Refund may be claimed by the person who bore the tax incidence. Where work orders require the contractor to bear service tax and the Housing Board deducts its reverse-charge share from payments to the contractor, unjust enrichment does not bar the refund, which carries interest at the applicable rate. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 04 Nov 2026 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473106 Service tax exemption applies to original works relating to a single residential unit that is not part of a residential complex. Constructing multiple independent houses within the same housing scheme does not, by itself, make them part of a residential complex; houses with independent access and separate utility connections qualify for the exemption. Refund may be claimed by the person who bore the tax incidence. Where work orders require the contractor to bear service tax and the Housing Board deducts its reverse-charge share from payments to the contractor, unjust enrichment does not bar the refund, which carries interest at the applicable rate. Case-Laws Service Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473106