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2018 (8) TMI 1223 - AT - Service TaxRefund of service tax paid - refund claimed on the ground that service do not constitute a residential complex chargeable to service tax - whether the construction activity relating to villas undertaken by the appellants comes under the construction of residential complex service? - Held that:- It is clear that construction of residential complex having not more than 12 residential units is not to be taxed. For the levy to be applicable it should be residential complex comprising of more than 12 residential units - In the instant case, the appellants constructed individual residential house, each being a residential unit - It is also brought on record that the plan of each of the building has been approved by the municipal authorities separately. The residential units constructed by them were individual independent houses not covered by the definition of residential complex - appeal allowed - decided in favor of appellant.
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