https://www.taxtmi.com/caselaws?id=752685 CESTAT Ahmedabad allowed the appeal regarding service tax exemption for construction services provided to Gujarat State Police Housing Corporation Limited for staff quarters. The Tribunal held that construction of residential complexes for personal use, including permitting use as residence by others, falls under the exclusion clause and is exempt from service tax. Following precedent from earlier decisions, the Tribunal ruled that such construction activities undertaken by the assessee qualify for exemption, making the impugned order unsustainable. en-us Wed, 15 May 2024 00:00:00 +0530 Wed, 15 May 2024 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752685 CESTAT Ahmedabad allowed the appeal regarding service tax exemption for construction services provided to Gujarat State Police Housing Corporation Limited for staff quarters. The Tribunal held that construction of residential complexes for personal use, including permitting use as residence by others, falls under the exclusion clause and is exempt from service tax. Following precedent from earlier decisions, the Tribunal ruled that such construction activities undertaken by the assessee qualify for exemption, making the impugned order unsustainable. Case-Laws Service Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752685