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2023 (7) TMI 1021 - AT - Service TaxLevy of Service tax - service of construction of residential complex for Gujarat State Police Housing Corporation - HELD THAT:- The issue is no longer res-integra as in the various judgments which bear identical facts, this Tribunal has held that the construction of residential complex provided by the contractor to State Police Housing Corporation is not liable to service tax. The ratio of the decision of this Tribunal in the case of RIDDHI SIDDHI CONSTRUCTION VERSUS C.C.E. & S.T. -VADODARA-II [2023 (5) TMI 340 - CESTAT AHMEDABAD] where it was held that these organisations are in no way concerned with any Commercial of Industrial activity and therefore, the activity undertaken by the appellant will fall under the exclusion clause of the definition for the Commercial or Industrial Construction Service. From the above decision it can be seen that construction of residential complex for State Police Housing Corporation was held to be non taxable - impugned order set aside - appeal allowed.
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