CESTAT, Delhi: Service Tax Can’t be Levied for Independent Buildings Having One Residential Unit - 23.03.2020

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that Service Tax cannot be levied under Construction of Complexes or Residential Complexes of Finance Act, 1994 on the construction of independent buildings having one residential unit.

Tags : Customs Excise and Service Tax Appellate Tribunal Independent Buildings

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