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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

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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