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Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex
Case Law Details
- Case Name
- Green Avenue Homes & Gardens Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Green Avenue Homes & Gardens Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Quashes Service Tax Demand Because Individual Villas Are Not a Residential Complex; No Service Tax on Villa Projects Because Separate Plot Owners Engaged Builder Independently; Service Tax Demand Set Aside Because Villas Were Built Under Separate Approvals and Contracts; Gated Community Status Alone Not Enough for Service Tax on Villa Construction: CESTAT.
In Green Avenue Homes & Gardens Vs Commissioner of GST & Central Excise, the Chennai Bench of the Customs, Excise and Service ...
