Service Tax on Residential Complexes for Urban Poor Deemed Unsustainable Due to "Personal Use" Classification by Commissioner.

Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. - AT .....

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