Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 750 - AT - Service TaxConstruction of residential complex service - discharge of service tax on certain residential projects - HELD THAT:- The Board vide circular No.108/02/2009-ST dt.29.1.2009 has clarified that the construction done for personal use does not fall within the levy of service tax. In the present case, it can be seen that landowner is engaged directly by the appellant for construction of the flats which are intended for personal use. This is excluded from the definition of construction of residential complex service. Appeal dismissed - decided against Revenue.
|