https://www.taxtmi.com/caselaws?id=331338 The court held that the construction services provided by the petitioners to the Board for building BPL houses are exempt from service tax as the Board is a governmental authority and the construction is not for commercial purposes. The court also ruled that the Board cannot shift its share of the service tax liability onto the contractors. Consequently, no service tax is chargeable on the construction contract from 1.7.2012 onwards, and the Board cannot pass on its tax burden to the contractors. The writ petitions were disposed of in favor of the petitioners. en-us Thu, 11 Aug 2016 00:00:00 +0530 Sat, 19 Nov 2016 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331338 The court held that the construction services provided by the petitioners to the Board for building BPL houses are exempt from service tax as the Board is a governmental authority and the construction is not for commercial purposes. The court also ruled that the Board cannot shift its share of the service tax liability onto the contractors. Consequently, no service tax is chargeable on the construction contract from 1.7.2012 onwards, and the Board cannot pass on its tax burden to the contractors. The writ petitions were disposed of in favor of the petitioners. Case-Laws Service Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331338