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2018 (1) TMI 558 - AT - Service TaxConstruction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - scope of “personal use” - Held that: - the assessee-Appellants are directly engaged by the client for building the staff quarters which are for “personal use” - The Tribunal in the case of Khurana Engineering Ltd. Vs CCE, Ahmedabad [2010 (11) TMI 81 - CESTAT, AHMEDABAD] held that the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - appeal allowed - decided in favor of appellant-assessee.
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