𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗨𝗻𝗱𝗲𝗿 𝗝𝗡𝗡𝗨𝗥𝗠 𝗦𝗰𝗵𝗲𝗺𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction services provided to Surat Municipal Corporation under JNNURM and Gujarat State Police Housing Corporation Ltd. are not liable for service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: D H Patel 𝗜𝘀𝘀𝘂𝗲: Are construction services provided under the JNNURM scheme and to Gujarat State Police Housing Corporation liable for service tax? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided construction services to Surat Municipal Corporation under the JNNURM scheme and housing for Gujarat State Police Housing Corporation Ltd.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that construction services under the JNNURM scheme and for Gujarat State Police Housing Corporation Ltd. are consistently exempt from service tax in prior rulings. Following this precedent, the service tax demand was set aside, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: D H Patel vs. C.C.E. & S.T.-Surat-I 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.11548 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 April 2023 📜 This ruling confirms that construction services provided to public authorities under government schemes like JNNURM are exempt from service tax.