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1. Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential...

2. Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

3. Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT

4. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

5. Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by...

6. Construction of residential complex services - after such construction the ultimate owner receives such property for his personal use, then such activity would not be...

7. Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable...

8. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

9. Construction of complex service - construction of National Games village - If services are provided to the individuals, it may not amount to residential complex service...

10. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

11. Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under...

12. Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges...

13. The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax...

14. Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,...

15. Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services...