Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
Facts:
The appellants constructed individual residential houses, each being a residential unit. The appeal was against demand of service tax under the head ‘construction of complex’ service. The demand was on the amount collected by the appellants from their clients as consideration for construction and transfer of residential houses.
Held:
The construction of residential complex having not more than 12 residential units was not sought to be taxed under the Finance Act, 1994. For the levy, it should be a residential complex comprising more than 12 residential units. Hence the construction of individual residential units was not subject to levy of service tax.
