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2018 (11) TMI 757 - AT - Service TaxConstruction services - liability of service tax - construction of houses for slum people - Held that:- The activity of constructing houses for slum people under the government schemes is not taxable under Construction of Complex Services/ Works Contract/ CICS as it is intended for personal use - demand set aside. Services to SEZ - Held that:- This issue is also covered by the decision of the Tribunal in the case of Reliance Port and Terminals Ltd. Vs CCE & ST [2013 (10) TMI 339 - CESTAT AHMEDABAD], where it was held that the immunity to service tax in respect of taxable services provided in relation to SEZ is a legislatively enjoined immunity - demand set aside. Construction of stadium - Held that:- Identical issue has been decided by the Tribunal in favor of the assessee in the case of B. G. Shirke Construction Technology Put Ltd. Vs CCE [2013 (11) TMI 870 - CESTAT MUMBAI] the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction and not liable to service tax - demand set aside. Construction of Vishwavidyalay for M. P. Laghu Udyog - Held that:- The construction of Vishwavidyalay for M. P. Laghu Udyog is also for public welfare and not for commercial purpose, hence not taxable in terms of Circular No.80/2004 dt 17.09.2004 - demand set aside. Appeal allowed - decided in favor of appellant.
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