No service Tax Leviable on Construction Service of Residential Complex for Jawahar Lal Nehru Urban Renewal Mission: CESTAT [Read Order]

No service Tax - Leviable - Construction Service - Residential Complex - JawaharLal Nehru - Urban Renewal Mission - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the works contract service of construction of residential complex for Jawaharlal Nehru Urban Renewal Mission (JnRUM) was not liable to service tax being not a commercial in nature.  H K Ramani, the appellant assessee was engaged in the construction of a residential complex…

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