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HomeIndirect TaxesCan Service Tax Be Levied on Villas in Gated Community Merely Because...

Can Service Tax Be Levied on Villas in Gated Community Merely Because They Share Common Amenities? CESTAT Says No

Indirect Taxes

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By Mariya Paliwala
Can Service Tax Be Levied on Villas in Gated Community Merely Because They Share Common Amenities? CESTAT Says No

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the construction of individual villas in a gated community does not automatically qualify as a “residential complex” liable to service tax merely because the project contains common amenities such as clubhouses, swimming pools, parks, roads, or security facilities.  The…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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