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2016 (10) TMI 745 - AT - Service TaxLevy of service tax - scope of commercial and industrial construction which came into effect from 10.9.2004 - scope of construction of complex services which came into effect from 16.6.2005 - construction work for government and PSUs. - Held that: - the work listed out at S. No. a and b is for the construction of staff quarters and Hostel for the staff of Ministry of Defence as well as Government of Chhattisgarh. It is to be noted that Government has given the permission to respondent to carry out the construction work but nature of use of the building on completion is clearly for the personal use of Government for allotment to its staff. In view of the Explanation in section 65 of the Finance Act, 1994, no service tax can be levied on such construction of complex service. In respect of the work at Sl. No. 3, there can be no doubt that this construction has been undertaken by the respondent for the Government Dental college cum Hospital at Raipur for the Government of Chhattisgarh. - In view of CBEC circular dated 17-9-2004, the service outside the ambit of service tax. All the three constructions outside the ambit of service tax - appeal dismissed - decided against Revenue.
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