2018 (10) TMI 398

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....dvocate Present for the Respondent: Mr. Sanjay Jain, DR ORDER PER: ANIL CHOUDHARY Heard both the parties. The issue is whether the appellant who have admittedly constructed row houses, where each house/block contains only one unit, for the Government of Chhattisgarh, through Chhattisgarh Housing Board, whether they are liable to pay service tax under the category of Construction of Res....

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....ded free of cost under the scheme of Central Government "Ministry of Housing and Urban Poverty Alleviation" of the Government of India and got implemented through CPWD as well as through the State Government, i.e. Chhattisgarh Housing Board (CGHB), Raipur to Bidi making labours who are covered under BPL at free of cost. It is thus clear that services rendered by the contractor/ notice is altoge....

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....es of profit are not taxable being non commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activ....

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.... there is no case of construction of residential complex as defined under the statute wherein residential complex have been defined as - a building or buildings having 12 or more residential units in each block and also having common facilities like lift, water supply, sanitation, etc. Further, we find that the issue herein is squarely covered by this Tribunal in NCR Builders Pvt. Ltd. Vs. C.C.E. ....