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2018 (2) TMI 1126 - AT - Service TaxConstruction of individual residential houses for Rajasthan Housing Board - case of appellant is that these houses are not to be considered as residential complexes as they do not share any common facilities and hence do not attract service tax - Held that: - Since a categorical finding is required before confirming tax liability under "Residential Complex Service", we find it fit and proper to set aside the impugned order and to remand the matter to the Original Authority for a fresh decision - appeal allowed by way of remand.
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