Case Law Details
R D Contractor & Company Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
The issue involved in the present case is that the construction service provided to Gujarat State Police Housing Corporation Limited for construction of residential complex for the police staff is liable to service tax or otherwise.
CESTAT find that lower authorities have contended that Gujarat State Police Housing Corporation Limited is not a Government of Gujarat organization whereas the same is an independent Company registered under the Company’s Act therefore; service provided to Gujarat State Police Housing Corporation is liable to service tax. CESTAT find that the Gujarat State Police Housing Corporation Limited is 100% owned by Government of Gujarat under the Ministry of Home Affairs therefore the same was held to be a government organization in various judgments. Therefore, services provided to the Gujarat State Police Housing Corporation are not subject to service tax.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
The issue involved in the present case is that the construction service provided to Gujarat State Police Housing Corporation Limited for construction of residential complex for the police staff is liable to service tax or otherwise.
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