https://www.taxtmi.com/caselaws?id=389925 Construction of EWS flats for an Improvement Trust was treated as exempt from service tax up to 31.03.2015 because the project served non-commercial housing purposes; for the later period, the works contract service portion attracted reverse charge liability only to the prescribed 50% extent. Other construction services supplied to entities such as Improvement Trust, PWD, CPWD and Punjab Small Industries & Export Corporation Ltd. were treated as rendered to body corporates for reverse charge purposes, so partial service tax applied. Construction of foot over bridges and similar bridges was covered by the exemption for roads, bridges and other public transportation infrastructure, making that activity exempt. en-us Mon, 16 Dec 2019 00:00:00 +0530 Mon, 02 Nov 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389925 Construction of EWS flats for an Improvement Trust was treated as exempt from service tax up to 31.03.2015 because the project served non-commercial housing purposes; for the later period, the works contract service portion attracted reverse charge liability only to the prescribed 50% extent. Other construction services supplied to entities such as Improvement Trust, PWD, CPWD and Punjab Small Industries & Export Corporation Ltd. were treated as rendered to body corporates for reverse charge purposes, so partial service tax applied. Construction of foot over bridges and similar bridges was covered by the exemption for roads, bridges and other public transportation infrastructure, making that activity exempt. Case-Laws Service Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389925