Service Tax Exempt on Gujarat State Police Housing Corporation’s Residential Complex

Shanti Construction Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has settled the long-debated issue of service tax liability on the construction of residential complexes for non-commercial organizations. In the case of Shanti Construction vs. Commissioner of Central Excise & ST, the tribunal ruled in favor of the appellant, stating that service tax is not leviable for the construction of Residential Complexes meant for Gujarat State Police Housing Corporation Limited. The core c...