2018 (11) TMI 757

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.... Sh. Vivek Pandey, AR for the Respondent ORDER Per: Anil Choudhary: The appellants were engaged in construction of houses for slum people under two government scheme i.e. Jawaharlal Nehru National Urban Renewal Mission (JNNURM) & Valmiki Ambedkar Awas Yojana (VAMBAY), Awasi Vishwavidyalaya for MP Laghu Udyog. The appellant also provided services to SEZ units and were engaged in constructi....

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.... Singh, ld. AR for revenue. 4. The ld. Counsel for the appellant contended that the appellants has constructed houses for economically weaker section under JNNRUM & VAMBAY schemes in terms of contract awarded to them by Indore Development Authority. It is pertinent to mention that the above schemes are Government scheme under which the units are allocated to slum people on subsidized rate and i....

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..../s Dharmdas Tirathdas Construction Pvt. Ltd. OIO dt 28.03.2016. 5. As regards the services provided to SEZ units she contended that no service tax is payable on services provided to SEZ unit in terms of provisions of Section 26(1)(e) of SEZ Act read with Rule 30(10) of the SEZ Rules 2006. Further, Section 51 of SEZ act also makes an overriding provision that SEZ act shall have effect even if th....

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....are and not for commercial purposes in terms of Circular No.80 /2004 dt 17.09.2004 and as such not taxable. 6. The ld. AR relied upon the findings of the ld. Commissioner. 7. After hearing both sides, we find that the activity of constructing houses for slum people under the government schemes is not taxable under Construction of Complex Services/ Works Contract/ CICS as it is intended for p....