No service tax payable on construction of flat which is for personal use of service recipient

Rani Meyyammai Towers Vs Commissioner of Service Tax (CESTAT Chennai)

CESTAT Chennai held that there is no Service Tax liability as and when the construction of flat is for the personal use of the service recipient.

Facts- The Internal Audit Group of the Service Tax Commissionerate, Chennai had conducted an audit of accounts of the appellant wherein they appeared to have noticed that the appellant had not been paying Service Tax under Cons

Please become a Premium member. If you are already a Premium member, login here to access the full content.