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2013 (10) TMI 189 - AT - Service TaxTaxability of Service u/s 65 (105) (zzh) r.w section 65 (91a) - The applicant was engaged in the business of constructing residential villas – Revenue was of the view that such activity was taxable under section 65 (105) (zzh) read with section 65 (91a) of Finance Act, 1994 – Held that:- The definition of residential complex will cover residences where 12 units in the complex were in one building or in many buildings, if there were common facilities - in the project there were common amenities viz. roads, pathways, open area, garden, septic tanks, sewers, drains pump sets, water lines, general lighting, electricity generator etc. as approved by local competent authority - Therefore, it cannot be said that these buildings were independent housing units - this was a highly contentious issue which can be examined only at the final hearing of appeal with reference to relevant facts - stay granted partly.
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