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2011 (9) TMI 832 - AT - Service TaxDemand of service tax, interest and penalty - Tamil Nadu Government undertaking have constructed quarters for the Tamil Nadu police officials - appellants states that as per the definition of the expression “residential complex” under Section 65(91a) of the Finance Act, 1994, it does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. She also refers to the explanation below the said definition which states that “Personal use” includes permitting the complex for use as residence by another person on rent or without consideration. appeal allowed by way of remand
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