H K Ramani Vs C.C.E. & S.T.-Surat-II (CESTAT Ahmedabad)
CESTAT Ahmedabad held that the works contract service of construction of residential complex for JawaharLal Nehru Urban Renewal Mission (JnRUM) is not liable to service tax
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 for short) and for SafaiKamdar to Ahmedabad Municipal Corporation or otherwise.
Conclusion- We find that the works contract service of construction of residential complex for JawaharLal Nehru Urban Renewal Mission (JnRUM) is not liable to service tax being not a commercial in nature. This issue has been considered by this Tribunal in various judgments.
Held that it is settled that construction of residential complex under JnRUM Scheme is not liable to service tax. Accordingly, the demand in the present case is not sustainable.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue involved is that whether the appellant is liable to pay the service tax on the construction of residential complex in respect of works contact for construction of residential complex under GnnRUM Scheme for Surat Municipal Corporation.
2. Shri Hardik V Vohra, learned counsel on behalf of the appellant, at the outset, submits that the issue is no longer res-integra as this Tribunal has decided in various judgments. He placed reliance on the following judgments:
