Common Amenities Cannot Convert Independent Villas Into a Taxable Residential Complex

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 ...