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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Construction of Residential Complex Service - personal use or ...

Case Laws     Service Tax

July 19, 2018

Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as using the ‘Residential Complex’ in question constructed by NBCC for its ‘personal use’, how another Corporate body like M/s.ITC Limited in the present case could be denied the benefit of that type of user of ‘Residential Complex’ to be occupied by its Managerial Staff.

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