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2013 (8) TMI 262 - AT - Service TaxResidential Complex Section 65(91a) – whether Construction of Complex Service is chargeable to service tax – Held that:- The houses that were constructed should be considered to be in the personal use of the State Government – relying upon the judgement of Khurana Engineering Ltd. Vs CCE, Ahmedabad – (2010 (11) TMI 81 - CESTAT, AHMEDABAD)- the houses constructed are owned by the State Government and were allotted to police personnel by the Government - The Police Housing Corporation appears to have worked as an extended arm of the Government. Waiver of pre- deposit – court allowed the waiver of pre deposit and granted the stay – application decided in the favour of the assessee.
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