CESTAT Sets Aside Service Tax as Construction Was of Individual Houses, Not Residential Complex

K.B. & Co. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai allowed the appeal concerning the levy of service tax under the category of ‘Construction of Complex Service’ for the period 01.04.2008 to 31.03.2010. The appellant had executed civil construction works for the Tsunami District Implementation Unit (TDIU) under the Rajiv Gandhi Rehabilitation Programme, involving the construction of 246 individual houses for Tsunami-affected people. The Tribunal observed that the Revenue had not disputed that the appellant constructed individual residential houses and...