𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗨𝗻𝗱𝗲𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗦𝗰𝗵𝗲𝗺𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Construction services provided to government bodies under the Jawaharlal Nehru National Urban Renewal Mission (JNNURM) are not taxable under 'Construction of Residential Complex' services."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Malani Construction Co. 𝗜𝘀𝘀𝘂𝗲: Was the appellant liable to pay service tax under the category "Construction of Residential Complex" for services provided to a government body under the JNNURM?

💼 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that construction services for government welfare housing schemes like JNNURM are exempt from service tax. Citing prior cases, it concluded that such services provided for public housing projects are non-taxable, leading to the allowance of the appeal and setting aside of the tax demand.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Malani Construction Co. vs. C.C.E. & S.T.-Rajkot 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 12892 of 2014- DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 June 2023 📜 This ruling emphasizes that construction services for government-initiated welfare projects, particularly those targeting housing for the underprivileged, are not subject to service tax.