D H Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT Ahmedabad held that the Construction of Residential Complex under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) Scheme and construction of residential housing for Gujarat State Police Housing Corporation Ltd. is not liable to service tax.
Facts- The issue involved in the present case is that whether the construction of complex service provided to Surat Municipal Corporation for construction of houses under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) and construction of housing for Gujarat State Police Housing Corporation Ltd. is liable to service tax under Construction of Residential Complex Service.
Conclusion- We find that this identical issue has come up in many cases before this tribunal and this tribunal taking a consistent view that the Construction of Residential Complex under JNNURM Scheme and construction of residential housing for Gujarat State Police Housing Corporation Ltd. is not liable to service tax.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue involved in the present case is that whether the construction of complex service provided to Surat Municipal Corporation for construction of houses under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) and construction of housing for Gujarat State Police Housing Corporation Ltd. is liable to service tax under Construction of Residential Complex Service.
02. Shri S J Vyas, learned counsel appearing on behalf of the appellant submits that this issue is no more under dispute as the same has been decided in various cases. He placed reliance on the following judgments:-
