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2023 (10) TMI 171 - AT - Service TaxLevy of service tax - construction of residential complex in respect of works contact - construction of residential complex under GnnRUM Scheme for Surat Municipal Corporation - HELD THAT:- The works contract service of construction of residential complex for JawaharLal Nehru Urban Renewal Mission (JnRUM) is not liable to service tax being not a commercial in nature. This issue has been considered by this Tribunal in various judgments. One of the judgment of RJP INFRASTRUCTURE PVT LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD [023 (9) TMI 1281 - CESTAT AHMEDABAD], this Tribunal considering various earlier judgments held that the service in question is not liable for service tax. Thus, it is settled that construction of residential complex under GnRUM Scheme is not liable to service tax. Accordingly, the demand in the present case is not sustainable. Hence, the impugned order is set aside. Appeal is allowed.
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