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2023 (3) TMI 638 - CESTAT AHMEDABADLevy of service tax - appellants constructed houses for Essar Limited. and the said houses were used by Essar Limited for their own staff - appellant argued that the service provided by them is not covered under the construction of complex service, since the residential construction was for personal use - HELD THAT:- It is not in dispute that the residential house constructed by the appellant were used by Essar Limited for its own staff. The appellants have claimed that the said use amounts to the personal use as defined in the definition of residential complex and therefore, the service provided by them is not covered under the definition of construction of complex service. The appellants are making residential properties for the use of Essar Group for their employees - The identical service has been defined by Tribunal in the case of CR PATEL VERSUS C.C.E. & S.T. -SURAT-I [2023 (3) TMI 570 - CESTAT AHMEDABAD] where it was held that 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. Appeal allowed - decided in favour of appellant.
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