Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission

Malani Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

CESTAT Ahmedabad held that services of Construction of residential complex to the Municipal Corporation of Surat under Jawaharlal Nehru National Urban Renewal Mission which is not liable to service tax.

Facts- The issue involved in the present case is that whether the appellant is liable to pay the service tax under the head of “Construction of Residential Complex” provided to Surat Municipal Corporation under the Jawaharlal Nehru National Urban Renewal Mission.

Conclusion- We find that in the present case the appellant have provided the services of Construction of residential complex to the Municipal Corporation of Surat under Jawaharlal Nehru National Urban Renewal Mission which is not liable to service tax.

Held that the service provided to the service recipient namely Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission are not taxable.

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