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2018 (8) TMI 821 - AT - Service TaxConstruction services - Construction of Residential of Complex Service - case of appellant is that the residential flats were constructed by them for weaker section of society for Ghaziabad Development Authority and same did not qualify to be residential complex service - Held that:- To qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, community hall, water supply or effluent treatment system, located within a premises. Further perusal of show cause notice indicates that Revenue could not make out a case that there were any such common facilities. Thus, the appellant in the instant case did not provide construction of residential complex service - appeal allowed - decided in favor of appellant.
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