https://www.taxtmi.com/caselaws?id=367934 The Tribunal ruled in favor of the appellant, a building contractor, in a case concerning the liability to pay service tax on the construction of police quarters for the Government of Tamil Nadu. The Tribunal held that the construction activity for government entities, specifically police quarters owned by a government undertaking, was not subject to service tax as it fell under the category of 'personal use' as per the definition of a residential complex. The demand for service tax was deemed unsustainable, and the appeal was allowed with consequential relief. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 28 Sep 2018 09:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367934 The Tribunal ruled in favor of the appellant, a building contractor, in a case concerning the liability to pay service tax on the construction of police quarters for the Government of Tamil Nadu. The Tribunal held that the construction activity for government entities, specifically police quarters owned by a government undertaking, was not subject to service tax as it fell under the category of 'personal use' as per the definition of a residential complex. The demand for service tax was deemed unsustainable, and the appeal was allowed with consequential relief. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367934