https://www.taxtmi.com/caselaws?id=340868 Construction undertaken for a centrally sponsored housing scheme for jhuggi dwellers was treated as outside service tax, because the activity fell within the exemption and clarificatory framework for scheme-based residential accommodation. The analysis turned on the definition of complex under Section 65(91)(a) of the Finance Act, 1994 and the position that such units, allotted at nominal rent or without consideration under schemes such as Rajiv Awas Yojna and Jawaharlal Nehru Urban Renewal Mission, were covered by Notification No. 28/2010-ST and Circular No. 125/2010-ST. Service tax was therefore not leviable and the demand could not be sustained. en-us Wed, 08 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340868 Construction undertaken for a centrally sponsored housing scheme for jhuggi dwellers was treated as outside service tax, because the activity fell within the exemption and clarificatory framework for scheme-based residential accommodation. The analysis turned on the definition of complex under Section 65(91)(a) of the Finance Act, 1994 and the position that such units, allotted at nominal rent or without consideration under schemes such as Rajiv Awas Yojna and Jawaharlal Nehru Urban Renewal Mission, were covered by Notification No. 28/2010-ST and Circular No. 125/2010-ST. Service tax was therefore not leviable and the demand could not be sustained. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340868