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2014 (1) TMI 256 - AT - Service TaxWaiver of pre deposit - Stay application - Demand of service tax - Construction of Complex Services - whether Service Tax is applicable to construction of such houses for the benefit of low income group of people - Held that:- appellant rendered the service of construction of residential buildings to the Housing Corporation and received consideration for the same - 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. This view was followed in the case of Vinod Kumar Goyal [2011 (3) TMI 436 - CESTAT, NEW DELHI] also. It is not in dispute in the present case that the residential units were constructed as two-storeyed blocks, each consisting of less than 12 units. It is debatable as to whether these complexes can be considered to be residential complexes for the purpose of levy of Service Tax - Stay granted.
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