No Service Tax to be levied from Owners of Flats Constructed for Personal Use: CESTAT [Read Order]

By Yogitha S. Yogesh - On May 2, 2023 4:30 pm - 2 mins read

No Service Tax - Service Tax to be levied - Service Tax - Owners of Flats Constructed - Flats Constructed - Personal Use - CESTAT - Customs - Excise - taxscan

In a significant ruling, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable from owners of flats constructed for personal use. M/s. Rani Meyyammai Towers, the assessee challenged the Order-in-Original passed by the Commissioner of Central Excise, Chennai. The assessee has undertaken the…

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