No service tax on Independent Buildings having single Residential Unit

Prakash Wadhwani Vs Commissioner, Central Excise, Customs and Service Tax, Bhopal (CESTAT Delhi) A ‘residential complex’ means a complex comprising a building or buildings, having more than 12 residential units and since the appellant had constructed buildings that did not have more than 12 residential units, no service tax liability could be fastened upon the appellant for construction of 489 EWS quarters at Vinayak Nagar, for the Bhopal Development Authority for the period 1 October, 2007 to 31 March, 2012. Service tax can be demanded under 65(105)(zzzh) only if the building concerned ha...