Order date – 10 April 2023

Parties – D H Patel Vs C.C.E. & S.T.-Surat-I

Facts: 

• The appellant, D H Patel, has provided the construction of complex services to Surat Municipal Corporation for construction under JNNURM scheme and construction of housing for Gujarat State Police Housing Corporation Ltd. 

Issue:

• Whether the services provided to Municipal corporation under JNNURM and Gujarat Police Housing Corporation is liable to Service Tax?

Order: 

• The tribunal observed that the issue of construction services provided to Surat municipal corporation under JNNURM scheme and construction of housing for Gujarat state police housing corporation Ltd is decided in various cases. 
• The tribunal found that the identical issue has come up in many cases before, and the consistent view is that the construction of residential complexes under the JNNURM scheme and construction of residential housing for Gujarat State Police Housing Corporation Ltd. is not liable for service tax.
• Therefore, the service provided to Gujarat State Police Housing Corporation Ltd. is not liable for service tax.
• The impugned order is set aside. Appeal is allowed.