https://www.taxtmi.com/caselaws?id=272839 The appellant appealed against a Service Tax imposition by the Commissioner for constructing flats under a government scheme providing free housing to the underprivileged. The appellant challenged the tax liability, arguing the houses were allotted without consideration to the weaker section of society. The court found that since the flats were provided for residence without any cost, falling under the explanation of Section 65(91a), they were not subject to Service Tax under a work contract. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of considering the provision of housing without any consideration in such cases. en-us Tue, 29 Nov 2016 00:00:00 +0530 Mon, 21 May 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272839 The appellant appealed against a Service Tax imposition by the Commissioner for constructing flats under a government scheme providing free housing to the underprivileged. The appellant challenged the tax liability, arguing the houses were allotted without consideration to the weaker section of society. The court found that since the flats were provided for residence without any cost, falling under the explanation of Section 65(91a), they were not subject to Service Tax under a work contract. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of considering the provision of housing without any consideration in such cases. Case-Laws Service Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272839