https://www.taxtmi.com/caselaws?id=755535 CESTAT Ahmedabad dismissed the department's appeal regarding service tax levy on construction services. The respondent contractors provided construction services to government bodies including Gujarat State Police Housing Corporation Ltd., Surat Municipal Corporation, and Surat Urban Development Authority. The tribunal held that construction works undertaken by government for non-commercial purposes fall outside service tax purview. Following the Khurana Engineering precedent, services provided to government bodies are treated as services to Government of India directly, with end use by government qualifying as "personal use" under residential complex service definition, making such services non-taxable. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755535 CESTAT Ahmedabad dismissed the department's appeal regarding service tax levy on construction services. The respondent contractors provided construction services to government bodies including Gujarat State Police Housing Corporation Ltd., Surat Municipal Corporation, and Surat Urban Development Authority. The tribunal held that construction works undertaken by government for non-commercial purposes fall outside service tax purview. Following the Khurana Engineering precedent, services provided to government bodies are treated as services to Government of India directly, with end use by government qualifying as "personal use" under residential complex service definition, making such services non-taxable. Case-Laws Service Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755535