Case Law Details
Rjp Infrastructure Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTAT Ahmedabad held that construction service provided under Jawaharlal Nehru National Urban Renewal Mission (JnNURM) are exempted from the clutches of service tax. Accordingly, demand of service tax set aside.
Facts- The issue involved in the present case is that whether the appellant is liable to pay service tax under the category of Construction of Complex service for the service related to construction of houses under Jawaharlal Nehru National Urban Renewal Mission (JnNURM) and for SafaiKamdar to Ahmedabad Municipal Corporation or otherwise.
Conclusion- Tribunal in the case of M/s. Khurana Engineering Ltd. has held that the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personaluse‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable.
Held that the construction of Complex under the same scheme has been considered by this Tribunal and viewed that such construction of Complex is not liable to service tax. Therefore, following the above decisions of this Tribunal, in the present case also the impugned order is not sustainable hence the same is set-aside. The appeal is allowed.
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