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2023 (7) TMI 55 - AT - Service TaxLevy of service tax - Construction of Residential Complex Service - service provided to Surat Municipal Corporation under the Jawaharlal Nehru National Urban Renewal Mission - HELD THAT:- In the present case the appellant have provided the services of Construction of residential complex to the Municipal Corporation of Surat under Jawaharlal Nehru National Urban Renewal Mission which is not liable to service tax as decided in NATVAR CONSTRUCTION CO VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, SURAT [2023 (4) TMI 438 - CESTAT AHMEDABAD] where it was held that 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 above judgment of this Tribunal has considered various judgment and categorically found that the service provided to the service recipient namely Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission are not taxable. In the present case also the demand is not sustainable - Appeal allowed.
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