2011 (3) TMI 436 - AT - Service Tax

Demand - Housing Board has also certified that these houses are not flats or residential complex - the small low cost individual houses have been built - in case of Macro Marvel Projects Ltd. v. Commr. of Service Tax, Chennai reported in (2008 -TMI - 31775 - CESTAT, CHENNAI) holding that individual houses are not residential complex - Decided in favor of the assesse

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case regarding low cost individual houses built by the Rajasthan Housing Board. The appellant argued that these houses are not part of a residential complex, citing a previous Tribunal decision. The Tribunal agreed with the appellant, waiving the pre-deposit requirement for the appeal due to the nature of the houses and the cited precedent.