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2019 (2) TMI 87 - AT - Service TaxWorks Contract - Construction of Residential Complex Service - period from February 2006 to February 2008 - whether construction of quarters for police personnel would fall within the taxable service of construction of complex service under section 65(30a) r/w section 65(105)(zzzh) of Finance Act, 1994? - Held that:- Undisputedly, 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. The said issue was considered by the Tribunal in the case of Nithesh Estates [2015 (11) TMI 219 - CESTAT BANGALORE], where it was held that that for the period after 1.6.2007, the levy cannot sustain. The levy of service tax cannot sustain - appeal allowed - decided in favor of appellant.
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