TMI BlogTax Dispute: Are Constructed Units a Residential Complex? Burden on Revenue Authorities to Prove Tax Category.Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish that the residential units constructed by the appellant were covered by the definition of residential complex to raise the demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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