Residential dwelling

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.... of habitation; an abode; house where one' home is; a dwelling house. Dwelling-The house or other structure in which a person or persons live; a residence; abode; habitation; the apartment or building, or a group of buildings, occupied by a family as a place of residence. Structure used a place of habitation. 2.3.2 Further, as per the Oxford dictionary, the term means 'a house or an a....

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....xation of Services: An Education Guide dated 20 June 2012 issued by the Central Board of Indirect Taxes ('CBIC) under the Service Tax regime. The relevant extract of the same is reproduced below:- "4.13.1 What is a 'residential dwelling? The phrase 'residential dwelling' has not been defined in the Act. It has therefore to be interpreted in terms of the normal trade parlance as per whi....