The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Service Tax not leviable on construction of complex service under Section 65(91a) of the Finance Act, 1994 for construction of houses under Jawaharlal Nehru National Urban Renewal Mission (JnNURM ). The question is that whether Rjp Infrastructure Pvt Limited the…