𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗡𝗼𝗻-𝗧𝗮𝘅𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗥𝗲𝘀𝗶𝗱𝗲𝗻𝘁𝗶𝗮𝗹 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝘁𝗮𝘁𝗲 𝗣𝗼𝗹𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Construction services provided for a State Police Housing Corporation are not taxable, as these organizations are not engaged in any commercial or industrial activity."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Ample Construction Company 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable to pay service tax for constructing a residential complex for the Gujarat State Police Housing Corporation?

📝 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that construction services for Gujarat State Police Housing Corporation are non-taxable, as it’s a non-commercial entity. Citing prior decisions, including Riddhi Siddhi Construction, the Tribunal confirmed that such services fall under exemptions for non-commercial organizations, setting aside the service tax demand. Appeal allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Ample Construction Company vs. Commissioner of Central Excise & Service Tax, Rajkot 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 12006 of 2014-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 24 July 2023 📜 This ruling clarifies that construction services rendered for non-commercial governmental bodies, such as state police housing, are exempt from service tax, reinforcing exemptions for services provided to non-commercial entities.