https://www.taxtmi.com/caselaws?id=440748 The Tribunal held that the construction of residential complexes for the Gujarat State Police Housing Corporation is not liable to service tax. Citing previous judgments, including Brahma Developers and Khurana Engineering Limited, the Tribunal found that such construction activities are non-taxable. The decision was based on the exclusion clause for Commercial or Industrial Construction Service, as organizations not engaged in commercial or industrial activities are exempt. Consequently, the impugned order was set aside, and the appeal was allowed on 24.07.2023. en-us Mon, 24 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440748 The Tribunal held that the construction of residential complexes for the Gujarat State Police Housing Corporation is not liable to service tax. Citing previous judgments, including Brahma Developers and Khurana Engineering Limited, the Tribunal found that such construction activities are non-taxable. The decision was based on the exclusion clause for Commercial or Industrial Construction Service, as organizations not engaged in commercial or industrial activities are exempt. Consequently, the impugned order was set aside, and the appeal was allowed on 24.07.2023. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440748