Construction of Residential Complex for Residence of Employees shall be Exempt from Service Tax: CESTAT [Read Order]

Construction - Residential - Complex - Employees - Exempt - Service - Tax - CESTAT - TAXSCAN

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that residential complex constructed for residence of employees should be exempt from payment of service.  During the course of audit of financial records of the Appellant, Patel Construction Co., the officers of Central Excise, observed that the Appellant has also shown…

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