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2022 (12) TMI 599 - AT - Service TaxConstruction of complex service - construction of a single residential unit - Demand of service tax for the period 2005-06 to 2008-09 - work order was for building independent residential buildings on behalf of the Housing Board and each house that was constructed was an independent residential unit - HELD THAT:- The definition of a ‘residential complex’ leaves no manner of doubt that it would be a complex comprising of a building or buildings, having more than twelve residential units. In other words a complex may have a building having more than twelve residential units or a complex may have more than one building each having more than twelve residential units. Independent buildings having twelve or less than twelve residential units would not be covered by the definition of ‘residential complex’. In the present case, the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more than 12 independent buildings, the nature of activity would not be ‘construction of complex’ and, therefore, the service tax could be levied. Levy of service tax on the appellant under ‘construction of complex’ service cannot be sustained.
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