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2013 (1) TMI 271 - AT - Service TaxWaiver of Pre-deposit - Stay of recovery - Construction of Complex Services - Appellant constructed houses for low-income groups of people under two schemes of Andhra Pradesh State Housing Corporation Ltd. - whether service tax is applicable to construction of such houses for the benefit of low-income group of people - the residential units were constructed as two-storeyed blocks, each consisting of less than 12 units - Held that:- The leviability of service tax under the above Head on construction of Residential complex cannot depend on economic status of the ultimate beneficiaries/residents. Following the decision in case of MACRO MARVEL PROJECTS LTD.(2008 (9) TMI 80 - CESTAT, CHENNAI) a residential complex comprising more than 12 dwelling units would attract service tax under the aforesaid Head but individual residential units could not be considered as residential complex hence its construction would not attract the levy. Grant waiver of pre-deposit and stay of recovery.
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