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2018 (10) TMI 398 - AT - Service TaxConstruction of Residential Complex Service - construction of row houses, where each house/block contains only one unit, for the Government of Chhattisgarh, through Chhattisgarh Housing Board - levy of service tax - Held that:- It is an admitted fact that the appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is no case of construction of residential complex as defined under the statute wherein residential complex have been defined as – a building or buildings having 12 or more residential units in each block and also having common facilities like lift, water supply, sanitation, etc. The issue herein is squarely covered by this Tribunal in NCR Builders Pvt. Ltd. Vs. C.C.E. & S.T., Ghaziabad [2016 (11) TMI 1555 - CESTAT ALLAHABAD]. Appeal allowed - decided in favor of appellant.
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