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2016 (11) TMI 1555 - CESTAT ALLAHABADWorks contract - construction of residential complex - Demand of service tax - appellant-assessee had constructed the flats for Saharanpur Development Authority (S.D.A.) under "Manyaver Kanshiramji Shahri Garib Awas Yojana" for the Government of U.P. - Held that: - as per the scheme, houses were allotted without any consideration, i.e. free of cost to the weaker section of the society on lease basis. Ownership of the flats is always with the Government of U.P. - it is covered by the Explanation (a) of the said Section 65(95a). Thus, the complex is not subjected to Service Tax on the basis of work contract as residential complex was given without consideration - appeal allowed - decided in favor of appellant.
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