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2017 (3) TMI 1371 - AT - Service TaxLevy of tax - Construction services - The pradhikaran under Rajiv Awas Yojna and Jawaharlal Nehru Urban Renewal Mission had provided the small units to the juggi dwellers without any cost or highly subsidised cost - the M.P Government has constructed the accommodation for the gandi basti people under the Central sponsored scheme which is attempted to clean India as per Prima Minister’s mission - Held that: - N/N. 28/2010-ST dated 22nd June, 2010, clarified that the services is provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana are exempted from the clutches of service tax - Further, vide F. No. 137/26/206-CX-4 dated 5th July, 2006, it was clarified that service tax would not be leviable on construction of complexes under question if their lay out does not require approval by an authority under any law for the time being in force - From the letter dated 30.1.2004 issued by the M.P. Urban Development department, it appears that the said construction was made under “Rajiv Gandhi basti Vikas karyakram” which was the Central sponsored scheme and the same is exempted from service tax as per Circular No.125/2010-ST dated 30th July 2010 - tax not levied - appeal allowed - decided in favor of appellant.
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