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Construction of Flats for Haryana Housing Board

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2016-VIL-459-P&H-ST

Service Tax - Contract for construction of flats for BPL category for Haryana Housing Board – Deduction of Service Tax amount from the running bills of the petitioners – Service tax exemption on service provided to Government, a local authority or a governmental authority – notification No. 25/2012-S.T. dated 20.6.2012 - Whether service tax is chargeable on construction of BPL houses constructed by the petitioners for the Board and whether in terms of the tender conditions, the petitioners would be liable to discharge the liability of service tax, if payable, by the Board

HELD - the Board is a governmental authority having been set up under a State Act, i.e., Haryana Housing Board Act, 1971. It is wholly controlled by the State Government. BPL houses constructed by the petitioners are meant for residential purpose and not for commerce, industry or any other business or profession - the service being provided by the petitioners would fall in the exemption clause - On the contract for construction of BPL houses, as awarded by the Board to the petitioners, no service tax is leviable w.e.f. 1.7.2012 and the Board is not entitled to pass on the burden of service tax payable on its part, if the tax is leviable, upon the contractors – Petition allowed

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