Service tax not leviable on construction service to Jawaharlal Nehru National Urban Renewal Mission

M S Khurana Engineering Limited Vs Commissioner of Service Tax (CESTAT Ahmedabad) CESTAT Ahmedabad held that service tax not leviable on construction service provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana. Facts- The appellant during the period under consideration (01.04.2006 to 30.06.2010) were engaged in the business of construction of residential Complex services under Jawaharala Nehru National Urban Renewal Mission (JnNURM). As per the department service tax on “Construction of Complex Service” was levied under Sub-Section (105)(zzzh) of Section 65 o...