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2018 (3) TMI 507 - AT - Service TaxLiability of service tax - works contract - strengthening/replacing/realigning the security fence in the Indo-Pakistan International Border; repair and maintenance of roads inside Thermal Power Station, Suratgarh; Construction of residential accommodation for Rajasthan State Police; certain other misc. work like False ceiling in the conference rooms of military station headquarters - Held that: - such construction of residential accommodation for own use is not liable to be taxed - Tribunal in Khurana Engineering Ltd. [2010 (11) TMI 81 - CESTAT, AHMEDABAD] held that construction of employees quarters for Income Tax Department though done through CPWD and carried out by the appellant contractor cannot be taxed as construction of residential complex. The same are for use by the Income Tax Department for their staff. Present construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable activities under construction of complex service - appeal allowed - decided in favor of appellant.
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