https://www.taxtmi.com/caselaws?id=434264 The Tribunal ruled in favor of the appellant, M/s. R N Dobairya, in a case concerning the demand of service tax under "Construction of Residential Complex Service" and "Works Contract Service." The Tribunal found that the construction activities undertaken for Gujarat State Police Housing Corporation Ltd. were excluded from the definitions of both services as they were intended for personal use by police personnel. Citing precedents like Sima Engineering and Lanco Tanjore Power Co. Ltd., the Tribunal set aside the order demanding service tax, allowing the appeal in favor of the appellant. en-us Wed, 01 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434264 The Tribunal ruled in favor of the appellant, M/s. R N Dobairya, in a case concerning the demand of service tax under "Construction of Residential Complex Service" and "Works Contract Service." The Tribunal found that the construction activities undertaken for Gujarat State Police Housing Corporation Ltd. were excluded from the definitions of both services as they were intended for personal use by police personnel. Citing precedents like Sima Engineering and Lanco Tanjore Power Co. Ltd., the Tribunal set aside the order demanding service tax, allowing the appeal in favor of the appellant. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434264