Tax Regulations: Row Houses Not Classified as Residential Complex; Fails to Meet 12-Unit Requirement for Service Tax.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is no case of construction of residential complex as defined under the statute.....