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2013 (12) TMI 495 - CESTAT CHENNAIDemand of service tax - Construction of residential complexes - Held that:- appellant was a NGO and construction was done for a Rural Development Society which is not the arm of the State Government and its members were not staying in the houses constructed whereas in this case construction is done for Tamil Nadu State Slum Clearance Board which is a extended arm of the State Govt and the Govt appears to continue to the owner of the flats - Following decision of Khurana Engineering Ltd. Vs CCE Ahmedabad [2010 (11) TMI 81 - CESTAT, AHMEDABAD] - Conditional stay granted.
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