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TMI Blog2017 (3) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... gandi basti people under the Central sponsored scheme which is attempted to clean India as per Prima Minister’s mission - Held that: - N/N. 28/2010-ST dated 22nd June, 2010, clarified that the services is provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana are exempted from the clutches of service tax - Further, vide F. No. 137/26/206-CX-4 dated 5th July, 2006, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. - for the respondent Per : Dr. Satish Chandra: The present appeal is filed against the Order-in-Appeal No.152/2009 dated 26.2.2009. 2. The brief facts of the case are that the appellant during the period under consideration (10.9.2004 to 31.3.2007) were engaged in the business of construction services for Bhopal Vikas Pradhikaran. The pradhikaran under Rajiv Awas Yojna and Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the said services are subject to service tax as per Chapter 5 of the Finance Act, 1994. But the fact remains that Section 65(91)(a) of the Finance Act provides the meaning of complex where the building have more than 12 residential units with the common area. In the explanation for the removal of doubts, it was declared that for the purposes of this clause: a. Personal use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the time being in force. From the letter dated 30.1.2004 issued by the M.P. Urban Development department, it appears that the said construction was made under Rajiv Gandhi basti Vikas karyakram which was the Central sponsored scheme and the same is exempted from service tax as per Circular No.125/2010-ST dated 30 th July 2010. 5. In the light of above discussion and by considering the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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