Construction service - appellant have constructed individual row ...

Case Laws Service Tax

October 9, 2018

Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is no case of construction of residential complex as defined under the statute.

View Source

← Previous Next →

Construction service - appellant have constructed individual row ...

Case Laws Service Tax

October 9, 2018

You may also like:

Levy of service tax - row houses constructed in a gated community - scope of residential complex - The Revenue contended that the activities of the respondent constitute...

The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant...

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

Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex...

Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities...

Refund of service tax paid - onstruction activity relating to villas - The residential units constructed by them were individual independent houses not covered by the...

LTCG - Section 54 does not lay down that the construction of the new house must taken after the sale of the old residential house or that the sale proceeds of the old...

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

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...

Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would...

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

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

LTCG - Exemption u/s 54F - As seen that both the plots, namely, 28 and 29 were simultaneously purchased and are adjacent to each other. The assessee has claimed that...

Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – The fact that individual residential units were for residential use of the...

IT Capital Gains Exemption u/s 54, residential house, Construction of four flats, It has to be construed only as ‘a residential house’, exemption allowed

Quick Updates: