2009 (7) TMI 1222 - SCH - Service Tax

Demand on the amount collected by the appellants from their clients as consideration for construction and transfer of residential houses - scope of construction of complex - the decision in the case of MACRO MARVEL PROJECTS LTD. Versus COMMR. OF SERVICE TAX, CHENNAI 2008 (9) TMI 80 - CESTAT, CHENNAI contested, where it was held that construction of individual residential units are not subject to levy of service tax - Held that - the decision in the above case upheld - appeal dismissed - decided against Revenue.