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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of Service Tax - construction of residential complex for ...

Service Tax

June 23, 2023

Levy of Service Tax - construction of residential complex for Indian Army and WBPDCL - As it is not in dispute that the residential flats constructed by the assessee, are for personal use of Indian Army and WBPDCL, which are a part of Government of India/State Government. Therefore, the said service provided by the assessee is to Government of India for personal use, benefit of exemption allowed - AT

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