2010 (11) TMI 81 - CESTAT, AHMEDABAD

Construction of residential complex service - service provided by the appellant to Govt. of India for providing as residential accommodation for the employees of the Income Tax department – CPWD and Income tax Dept not treatable as separate entities merely because service provided to CPWD which handed over the same to IT Dept - service provided by the appellant is to be treated as service provided to Govt. of India directly and end use of the residential complex by Govt. of India is covered by the definition “Personal Use” in the explanation to definition of residential complex service, the other aspects need not be considered - order cannot be sustained and accordingly the same is set-aside - Appeal is allowed