Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 926 - AT - Service TaxConstruction of Residential Complex Service - construction of residential complexes for the police personnel in various places - period involved is from 16.06.2005 to 31.08.2007 - Held that:- TNPHCL engaged the appellant for construction of Police Quarters and the ownership of the houses constructed vested with the Govt. of Tamilnadu which is nothing but an extended arm of the Govt. Section 65 (91) (a) of the Finance Act, 1994 defines residential complex - similar issue decided in the case of SIMA Engineering Constructions & 3 Ors. [2018 (5) TMI 405 - CESTAT CHENNAI], where it was held that such activity is not liable to levy of service tax. The definition of residential complex specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person. The exclusion clause covers the construction activity undertaken by the assessee. Demand set aside - appeal allowed - decided in favor of appellant.
|