Construction of individual residential flats can’t be taxed as ‘Construction of complex’ in Service tax

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Classification of services – Section 65(30a), read with section 65(91a) and 65(105)(zzzh), of the Finance Act, 1994 – Construction of complex – Period 2010-11 to 2014-15 – Assessee had constructed individual residential flats/units/houses on a large plot of land – Whether services provided by assessee would fall under category of ‘construction of complex service’ as alleged by Adjudicating Authority

Held that, where assessee had constructed individual residential flats/units/houses on a large plot of land, said service would not fall under category of ‘construction of complex service’

Citation: [2017] 88 taxmann.com 222 (Allahabad – CESTAT)

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