https://www.taxtmi.com/caselaws?id=439782 The Tribunal ruled in favor of the appellant, holding that the services provided for the construction of residential complexes for urban poor under the Jawaharlal Nehru National Urban Renewal Mission to Surat Municipal Corporation are exempt from service tax. Citing legal precedents, the Tribunal determined that such constructions qualify as "personal use" and fall outside the scope of taxable services. Consequently, the demand for service tax on the appellant was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439782 The Tribunal ruled in favor of the appellant, holding that the services provided for the construction of residential complexes for urban poor under the Jawaharlal Nehru National Urban Renewal Mission to Surat Municipal Corporation are exempt from service tax. Citing legal precedents, the Tribunal determined that such constructions qualify as "personal use" and fall outside the scope of taxable services. Consequently, the demand for service tax on the appellant was deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439782