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2010 (9) TMI 304 - AT - Service TaxConstruction Residential Complex - “residential complex” under Section 65(91a) of the Finance Act, 1994, it does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person - quarters constructed for the Police personnel under a contract from the TNPHCL, exemption of such quarters from the purview of the service tax on the basis of the definition of “residential complex” and explanation relating to “personal use” – waiver of pre-deposit - remand all the matters to the original authority for fresh decision
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