𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 𝗳𝗼𝗿 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗳𝗼𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗮𝗻𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction of a residential complex for police staff by Gujarat State Police Housing Corporation Limited, a government-owned entity, is not liable to Service Tax. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: R D Contractor & Company 𝗜𝘀𝘀𝘂𝗲: The Tribunal ruled that construction services for a police staff complex provided to Gujarat State Police Housing Corporation, a government-owned entity, are not subject to service tax, and the appeal was allowed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Gujarat State Police Housing Corporation, fully owned by the Government of Gujarat, is a government entity. Based on previous rulings, services provided to such entities are exempt from service tax. Consequently, the appeal was allowed, confirming no service tax liability.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: R D Contractor & Company vs. Commissioner of Central Excise & ST, Anand 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 February 2023 📜 This ruling clarifies that construction services provided to government-owned organizations are not subject to service tax.