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Constructing residential accommodation for police couldn't be classified as construction of complex services

March 15, 2018[2018] 93 taxmann.com 161 (New Delhi - CESTAT)
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GST/Service Tax: Where assessee was engaged in various activities such as strengthening/replacing/realigning security fence in Indo-Pakistan International Border, said activities would not fall under category of 'management, maintenance or repair services'

GST/Service Tax: Where assessee was engaged in construction of residential accommodation for Rajasthan State Police, said activity would not fall under category of 'construction of complex service'

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