2008 (9) TMI 80 - CESTAT, CHENNAI

Demand on the amount collected by the appellants from their clients as consideration for construction and transfer of residential houses - scope of “construction of complex” - construction of residential complex having not more than 12 residential units is not sought to be taxed - Admittedly, in the present case, the appellants constructed individual residential houses, each being a residential unit – held that construction of individual residential units are not subject to levy of service tax