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2016 (6) TMI 1284 - AT - Service TaxLiability of service tax - construction of residential complex for the use of Government of India - Held that: - There is no dispute that the construction was made on behalf of the President of India which was not a commercial property. That was not even made for identified person for his personal use. That was made residential complex of the BSF and not being constructed for commercial use but meant for the use of the Government of India that is out of the scope of taxation under the Finance Act, 1994 - service not taxable - appeal allowed - decided in favor of appellant.
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