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2023 (4) TMI 438 - AT - Service TaxLevy of Service Tax - construction service provided by the appellant to Surat Municipal Corporation for construction of residential complex under Jawaharlal Nehru National Urban Renewal Mission (JnNURM) and construction service provided to Gujarat State Police Housing Corporation Limited (GSPHCL) - HELD THAT:- The issue of levy of service tax on the construction service in respect of above categories have been categorically held as non taxable. In the case of M/S JETHANAND ARJUNDAS & SONS VERSUS CCE & ST. INDORE [2018 (11) TMI 757 - CESTAT NEW DELHI], the Tribunal held that The construction of Vishwavidyalay for M. P. Laghu Udyog is also for public welfare and not for commercial purpose, hence not taxable in terms of Circular No.80/2004 dt 17.09.2004. In respect of construction service provided to the service recipient M/s. GSPHCL and Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission are non-taxable - the demand in the present case is not sustainable. Appeal allowed.
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