Service tax not leviable on construction of residential complex under JNNURM and for Gujarat State Police

D H Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that the Construction of Residential Complex under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) Scheme and construction of residential housing for Gujarat State Police Housing Corporation Ltd. is not liable to service tax.

Facts- The issue involved in the present case is that whether the construction of complex service provided to Surat Municipal Corporation for construction of houses under

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