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2020 (2) TMI 291 - AT - Service TaxNon-payment of service tax - services of construction of residential units (police quarters to Tamil Nadu Police Housing Corporation) - HELD THAT:- The issue whether the construction of residential units for Tamil Nadu Police Housing Corporation would be subject to levy of service tax was considered by the Tribunal in the case of N. RANGASAMY & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2019 (2) TMI 690 - CESTAT CHENNAI] where it was held that construction of such quarters for police personnel will fall under exclusion category and would not be exigible to service tax. Appeal allowed - decided in favor of appellant.
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