Service Tax not Leviable on Construction of Residential Complex for the Use of Staff of Gujarat State Police Housing Corporation: CESTAT [Read Order]

By Yogitha S. Yogesh - On July 28, 2023 5:30 pm - 2 mins read

Service Tax - Construction of Residential Complex - Residential Complex - Gujarat State Police Housing Corporation - Housing Corporation - CESTAT - Taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the construction of a residential complex for the use of staff of Gujarat State Police Housing Corporation. The issue was, whether the appellant, Shanti Construction is liable to service tax for the construction…

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