Service Tax not leviable on “Construction of Residential Complex” provided to Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission: CESTAT

By Kalyani B. Nair - On July 4, 2023 1:30 pm - 2 mins read
Service Tax not leviable - Service Tax - Construction of Residential Complex - Residential Complex - Construction - Surat Municipal Corporation - Jawaharlal Nehru National Urban Renewal Mission - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the service tax is not leviable on service of “Construction of Residential Complex” provided to Surat Municipal Corporation under the Jawaharlal Nehru National Urban Renewal Mission. The issue involved in the present case is that whether the appellant, Malani Construction…

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