https://www.taxtmi.com/caselaws?id=435184 The Tribunal held that the demand for service tax under "Works Contract Service" for the period prior to 01.06.2007 was not valid. Additionally, for the period after 01.06.2007, the construction of residential complexes for Gujarat State Police Housing Corporation Ltd. (GSPHCL) was deemed to be excluded from service tax as it was intended for personal use by police personnel. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Tue, 31 Jan 2023 00:00:00 +0530 Tue, 14 Mar 2023 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435184 The Tribunal held that the demand for service tax under "Works Contract Service" for the period prior to 01.06.2007 was not valid. Additionally, for the period after 01.06.2007, the construction of residential complexes for Gujarat State Police Housing Corporation Ltd. (GSPHCL) was deemed to be excluded from service tax as it was intended for personal use by police personnel. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435184