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2023 (7) TMI 1019 - AT - Service TaxLevy of service tax - construction of Residential Complex for Gujarat State Police Housing Corporation Limited. - HELD THAT:- In RIDDHI SIDDHI CONSTRUCTION VERSUS C.C.E. & S.T. -VADODARA-II [2023 (5) TMI 340 - CESTAT AHMEDABAD], which has considered various Tribunal decisions, it can be seen that the facts of this case being absolutely identical to the said judgment, the demand of service tax in the present case is also not sustainable - it was held in Ridhi Sidhi Construction that the service provided by the appellant are to establishments and organizations which are of non commercial or non industrial nature and therefore, the construction, renovation, repair work undertaken by them fall under the exclusion of the definition of ‘Commercial or Industrial Construction Service’ hence, we hold that the appellants are not liable to pay any service tax on such activity. Demand set aside - appeal allowed.
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