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2014 (5) TMI 613 - AT - Service TaxWaiver of pre deposit - Construction Service - Held that:- prima facie case for the appellant inasmuch as it is not in dispute that the houses constructed by the Tamil Nadu Policy Housing Corporation Ltd., are owned by the State Government and were allotted to police personnel by the Department. The Police Housing Corporation appeared to have worked as an extended arm of the Government. Some of the decisions cited by the learned Counsel are apparently supportive of his point that the houses that were constructed should be considered to be in a personal use of the State Government - Following decision of S.Kadrivel Vs CST, Tiruchirapalli [2013 (8) TMI 262 - CESTAT CHENNAI] - Stay granted.
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