Service Tax Law: Residential Units in Complexes Still Classified as Taxable Services u/ss 65(105)(zzzh) & 65(91a.

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....Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – The fact that individual residential units were for residential use of the purchaser cannot take the complex outside the definition - Any interpretation to the contrary will make the entry otiose. - AT....