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2018 (5) TMI 405 - CESTAT CHENNAIConstruction of Residential Complex Service - period from 16.6.2005 to 31.12.2007 - whether construction of quarters for police personnel would fall within the taxable service of construction of complex service u/s 65(30a) r/w section 65(105)(zzzh) of Finance Act, 1994? - Held that: - part of the demand is for the period prior to 1.6.2007. By applying the decision in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT], the demand for the period prior to 1.6.207 is not sustainable and requires to be set aside. The appellants have entered into an agreement with TNPHCL for providing services in relation to construction of residential complex. However, these are meant for use of police personnel - similar issue decided in the case of Nitesh Estates Vs. Commissioner of Central Excise [2015 (11) TMI 219 - CESTAT BANGALORE], where it was held that If the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and construction and if the property is used for personal use then such activity would not be subject to service tax. The levy of service tax cannot sustain. Appeal allowed - decided in favor of appellant.
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