201412.04
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construction for Govt Depts & utilised for non-commercial activities are exempted from Service tax

The assessee carried out construction services for Government of Gujarat and its undertakings and constructed Engineering & Ayurveda Colleges,Public utility like Adalaj Vav, vicinity of Sun Temple Modera, Police Quarters etc. The department disputed that the construction carried out by the assessee will be works contract and service tax is payable accordingly.There was service tax…