TaxTMI 
TaxTMI 
Dear All,
If any one would help me with case laws available for exemption to Construction of New CHC Building and Government Medical Store in erstwhile Service Tax Act it would be a great help.
Works Contract Service Provided to Project Implementation Unit
26 Jan 2023 
5 Replies 
1674 Views Asked by
Service tax exemption for government construction projects may defeat SCNs issued from third party tax records.
Whether service tax is payable on construction of CHC and a government medical store when contracts awarded during 2010-12 were completed earlier but payments received later and no service tax was discharged; Revenue issued SCNs based on third party tax records. Defenses include challenging demands founded solely on third party records and assessing applicable exemption notifications, legislative changes across the relevant periods, retrospective amendments, and limitation bars. (AI Summary)
Whether service tax is payable on construction of CHC and a government medical store when contracts awarded during 2010-12 were completed earlier but payments received later and no service tax was discharged; Revenue issued SCNs based on third party tax records. Defenses include challenging demands founded solely on third party records and assessing applicable exemption notifications, legislative changes across the relevant periods, retrospective amendments, and limitation bars. (AI Summary)