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2018 (5) TMI 1301 - CESTAT NEW DELHIConstruction services - liability of service tax - Construction of senior mess and junior hostel block building for panchsheel boys Inter College, NOIDA (undertaken on behalf of NOIDA authority) - Construction of auditorium for Panchsheel Boys Inters College, NOIDA (undertaken on behalf of NOIDA authority) - Food Court building in Dr. Ambedkar district school campus, sector 30 NOIDA (undertaken on behalf of NOIDA authority) - Construction 254 EWS Flat under Manyawar Sh. Kanshiram Sahari Gareeb Awas Yojna in Sector 45 NOIDA (undertaken on behalf of NOIDA authority) - Construction of Guru Teg Bahadur School - Services provided to NKG Infrastructure. Held that: - Tribunal in the case of NCR Builders Pvt. Ltd. vs. CCE & ST, Ghaziabad [2016 (11) TMI 1555 - CESTAT ALLAHABAD] has observed that flats construction under the Manyawar Sh. Kanshiram Sahari Gareeb Awas Yojna is not taxable - in the case of M/s. Jatan Construction P Ltd. vs. CCE, Jaipur II [2018 (1) TMI 374 - CESTAT NEW DELHI], Tribunal observed that construction of PG Hostel and SBNIT and ESIC Hospital are not subjected to service tax. Services provided to NKG Infrastructure for the Armed Forces - Held that: - the issue has came up before the Tribunal in the case of Commissioner of Central Excise, Raipur vs. P D Agrawal, [2016 (10) TMI 745 - CESTAT NEW DELHI] where the project of Ministry of Defence was exempted from service tax. Appeal dismissed - decided against Revenue.
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