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Service Tax on Construction Services for Bhopal Vikas Pradhikaran

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2017-VIL-214-CESTAT-DEL-ST

Service Tax – appellant is engaged in construction services for Bhopal Vikas Pradhikaran. The pradhikaran under Rajiv Awas Yojna and Jawaharlal Nehru Urban Renewal Mission

The department opined that the activity of the appellant is covered under the taxable service of construction of complex as defined under Chapter 5 of the Finance Act, 1994 with effect from 16.6.2005

HELD - the Notification No. 28/2010-ST clarified that the services is provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana are exempted from service tax.

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