Classification of services - service of construction of ...
Tax Dispute: Are Constructed Units a Residential Complex? Burden on Revenue Authorities to Prove Tax Category.
December 4, 2019
Case Laws Service Tax AT
Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish that the residential units constructed by the appellant were covered by the definition of residential complex to raise the demand.
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