M/S JAYESH A DALAL

In view of the above discussion, we hold that the services rendered by the  Appellant to the State Urban Development Agency,Uttar Pradesh (SUDA), and For PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243W of the Constitutionof India and such services would Qualify as pure Service (excluding works contract service or other composite supplies involving supply of any goods).