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NCR Building, Statue Circle, C-Scheme, Jaipur - 302005 APPEARANCE:

Shri M.B. Maheshwari, Chartered Accountant for the Appellant Ms. Jaya Kumari, Authorized Representative for the Respondent CORAM:
HON'BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL) HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) DATE OF HEARING: 16.10.2025 DATE OF DECISION: 13.02.2026 DR. RACHNA GUPTA M/s. Road Infrastructure Development Company of Rajasthan Limited, the appellant herein, is the holder of service tax registration being engaged in providing various taxable services as that of Renting of Immovable Property Services, Consulting Engineering Services, Works Contrat Services etc. There was an introduction of amendment vide Finance Act, 2016 incorporating Section 102 in the Act conveying that no service tax shall be levied or collected during the period commencing from 01.04.2015 and ending with 29.01.2016 both days inclusive), in respect of taxable services provided to the government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession.