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HomeIndirect TaxesCESTAT Clarifies Individual Houses Can Form Part of ‘Residential Complex’

CESTAT Clarifies Individual Houses Can Form Part of ‘Residential Complex’

Indirect Taxes

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By Mariya Paliwala
CESTAT Clarifies Individual Houses Can Form Part of ‘Residential Complex’

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The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that individual houses constructed with common facilities can fall within the definition of a “residential complex.” However, despite making this significant legal observation, the Tribunal ultimately allowed the appeal and quashed the service tax demand on the ground…

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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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