Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]

The Tribunal, referring to previous rulings, concluded that the construction of individual residential units, exceeding 12 units, was not taxable under the Finance Act, 1994, and set aside the service tax demand
Service Tax Demand - Service Tax - Tax Demand - Tax Demand on Construction - Construction of Complex Service - Complex Service - CESTAT - taxscan

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)sets aside demand for service tax on the construction of individual houses under the ‘Construction of Complex Service.’ K.B. & Co,appellant-assessee,was involved in the construction of individual houses for Tsunami-affected people from 01.04.2008 to 31.03.2010. The assessee was awarded a contract by the Chairman…

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