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2017 (1) TMI 846 - AT - Service TaxConstruction of Complex Services - period involved is 2006-07 and 2007-08 - service rendered by the appellant for Rajasthan Housing Board, Jaipur with reference to construction of eight Nos. of houses at Pratap Nagar, Jaipur - whether the activity of constructing individual houses for Housing Board can be covered under the taxable service under the head construction of Complex Services? Held that: - the construction of Complex Service stipulates that there should be more than 12 residential units. Admittedly, in the present case, we are dealing with individual eight houses. On this ground alone, the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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