https://www.taxtmi.com/caselaws?id=443948 The Tribunal held that construction services provided under the Jawaharlal Nehru National Urban Renewal Mission (JnNURM) scheme for Surat Municipal Corporation and Safai Kamdar housing are not liable to service tax as they are not commercial in nature. Citing precedents, the Tribunal determined that such constructions intended for residential purposes for the poor are exempt from service tax. The Tribunal also clarified that constructions for government organizations, including the Gujarat State Police Housing Corporation Limited, are not subject to service tax when intended for personal use by the government. As a result, the Tribunal set aside the previous orders and ruled in favor of the appellant, confirming the non-taxable status of the construction services. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443948 The Tribunal held that construction services provided under the Jawaharlal Nehru National Urban Renewal Mission (JnNURM) scheme for Surat Municipal Corporation and Safai Kamdar housing are not liable to service tax as they are not commercial in nature. Citing precedents, the Tribunal determined that such constructions intended for residential purposes for the poor are exempt from service tax. The Tribunal also clarified that constructions for government organizations, including the Gujarat State Police Housing Corporation Limited, are not subject to service tax when intended for personal use by the government. As a result, the Tribunal set aside the previous orders and ruled in favor of the appellant, confirming the non-taxable status of the construction services. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443948