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

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