Case Law Details
M S Khurana Engineering Limited Vs Commissioner of Service Tax (CESTAT Ahmedabad)
CESTAT Ahmedabad held that service tax not leviable on construction service provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana.
Facts- The appellant during the period under consideration (01.04.2006 to 30.06.2010) were engaged in the business of construction of residential Complex services under Jawaharala Nehru National Urban Renewal Mission (JnNURM).
As per the department service tax on “Construction of Complex Service” was levied under Sub-Section (105)(zzzh) of Section 65 of the Finance Act, 1994 with effect from 16.06.2005. Thus the services provided by Appellant under the JnNURM scheme fell under the category of “Construction of Complex Service”.
Further, Government of India vide Notification No. 28/2010 dtd. 22.06.2010 exempted the taxable services of construction of complex referred to in sub-clause (zzzh) of clause (105) of section 65 of the Finance Act, when provided to Jawaharlal Nehru National Urban Renewal Mission of (JnNURM) and Rajiv Awas Yojana, from the whole of the service tax leviable thereon u/s. 66 of the Finance Act w.e.f. 01.07.2010. It is thus, services provide by the Appellant under the category of “Construction of Complex Service‟ for JnNURM Project were taxable upto 01.07.2010. Appellant was issued show cause notice for demanding Service Tax alongwith interest and penalty which was confirmed by the impugned order in original. Being aggrieved, the appellant has filed the present appeal.
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