No Service Tax on Construction of Residential Complex for Employees

Commissioner of Central Excise Vs. Principal Commissioner of Service Tax (Karnataka High Court)

The ‘Residential Complex’ in question was undertaken to be constructed by the Respondent Assessee M/s. Nithesh Estates Limited for ITC Limited under the Contract dated 01/04/2006. It is equally undisputed before us that the construction activity in question was in its entirety sub-contracted by M/s. Nithesh Estates Limite

Please become a Premium member. If you are already a Premium member, login here to access the full content.