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2013 (10) TMI 962 - CESTAT AHMEDABADStay application - appellant constructed Police Station, Electrification work, Strengthening of Police Quarters and various other Construction Services - Held that:- appellant as a sub-contractor of Gujarat State Police Housing Corporation Pvt. Limited constructed dwellings and is not eligible for the benefit of reduced service tax liability. Findings of the adjudicating authority that appellant being contractor, and the dwellings which are constructed for Gujarat State Police Housing Corporation Pvt. Limited, are not residing in the said residences. The adjudicating authority has confirmed the demand on the ground that the said dwellings are given by the Gujarat State Police Housing Corporation Pvt. Limited to police personnel and the personnel of jail department, hence the service tax liability arises. We find that in an identical issue, the coordinate Bench of the Tribunal in the case of S. Kadirvel vs. Commissioner Central Excise & S.T., Tiruchirapalli [2013 (8) TMI 262 - CESTAT CHENNAI], has held that if the project is executed for the State Police Housing Corporation Limited, the said quarters are allotted by the State Government, service tax liability, prima-facie, does not arise - Stay granted.
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