Construction of BPL Housing for Haryana Housing Board Taxable Before 1 July 2012; Contractor Not Entitled to Service Tax Refund: CESTAT

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Construction of BPL Housing for Haryana Housing Board Taxable Before 1 July 2012; Contractor Not Entitled to Service Tax Refund: CESTAT

Indirect Taxes

Published on

10/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has ruled that construction of residential flats for Below Poverty Line (BPL) families for the Haryana Housing Board was a taxable service prior to 1 July 2012, rejecting a contractor’s claim for refund of service tax paid during the period 2009–10 to June 2012….

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Construction of BPL Housing for Haryana Housing Board Taxable Before 1 July 2012; Contractor Not Entitled to Service Tax Refund: CESTAT

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