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CESTAT, Delhi: Service Tax Can’t be Levied for Independent Buildings Having One Residential Unit - (23 Mar 2020)

SERVICE TAX

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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