Row Houses in Gated Communities Exempt from Service Tax, Tribunal Rules Against Revenue's Residential Complex Claim.

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....Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute a residential complex due to the provision of common facilities in the gated community - The Tribunal concludes that the construction of individual houses in a gated community by the respondent assessee is exempt from service tax both before and after 01.07.2012.....