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Service Tax - Highlights / Catch Notes

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


Tribunal Rules Corporate Entities Can Use Residential Complexes for Managerial Staff, Aligns with Govt Department Standards.

July 19, 2018

Case Laws     Service Tax     HC

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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