https://www.taxtmi.com/caselaws?id=439379 The Tribunal held that the appellant, engaged in constructing residential complexes for Indian Army and West Bengal Power Development Corporation Limited, was not liable to pay service tax as the services provided were directly to the Government for its personal use. Referring to relevant Circulars and precedent, it was determined that the appellant's services fell outside the scope of taxable services. The demand for service tax was set aside, appellant's appeals were allowed, and no penalty was imposed. The Revenue's appeal was dismissed. en-us Wed, 14 Jun 2023 00:00:00 +0530 Mon, 26 Jun 2023 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439379 The Tribunal held that the appellant, engaged in constructing residential complexes for Indian Army and West Bengal Power Development Corporation Limited, was not liable to pay service tax as the services provided were directly to the Government for its personal use. Referring to relevant Circulars and precedent, it was determined that the appellant's services fell outside the scope of taxable services. The demand for service tax was set aside, appellant's appeals were allowed, and no penalty was imposed. The Revenue's appeal was dismissed. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439379