Residential dwelling

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..... abitation; an abode; house where one home is; a dwelling house. Dwelling- The house or other structure in which a person or persons live; a residence; abode; habitation; the apartment or building, or a group of buildings, occupied by a family as a place of residence. Structure used a place of habitation. 2.3.2 Further, as per the Oxford dictionary, the term means a house or an apartment or other p .....

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..... t Taxes ( CBIC) under the Service Tax regime. The relevant extract of the same is reproduced below:- 4.13.1 What is a residential dwelling? The phrase residential dwelling has not been defined in the Act. It has therefore to be interpreted in terms of the normal trade parlance as per which it is any residential accommodation, but does not include hotel, motel, inn, guest house, campsite, lodge, ho .....

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