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2013 (8) TMI 293 - AT - Service TaxConstruction of Residential Complexes u/s 65 (91a) – Duty Demand – Waiver of Pre-deposit - Assesse constructed residential complexes for a State Authority for constructing residential quarters for allotment to its police personnel – Held that:- Houses constructed were 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 – the houses that were constructed should be considered to be in the personal use of the State Government – Following the Judgement of S. Kadirvel Vs CST Tiruchirapalli [2013 (8) TMI 262 - CESTAT CHENNAI] - Waiver of Pre-deposit and stay allowed to the assesse –Decided in favor of assesse.
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