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2022 (12) TMI 1053 - AT - Service TaxLevy of Service tax - Construction of Complex Service - exemption by Government of India vide Notification No. 28/2010 dtd. 22.06.2010 - HELD THAT:- The complex which is constructed with an intention for personaluse as residence by a person who is directly engaging any other person for designing/planning of layout and the construction of such complexes out of the ambit of such construction and thus from taxability. We draw the support from the case of COMMISSIONER OF CENTRAL EXCISE, AURANGABAD VERSUS MALL ENTERPRISES [2015 (11) TMI 333 - CESTAT MUMBAI] wherein it was held that not only residential complex is designed or laid out by another person are excluded from the definition but also the ones intended for personaluse of such person i.e. the owner of the complex - In another case titled as NITHESH ESTATES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS BANGALORE-II [2015 (11) TMI 219 - CESTAT BANGALORE] wherein it was held that the construction of residential complex for ITC (in that case) intended to provide accommodation built for own employees, activity was covered by definition of personaluse in Explanation to Section 65(91A) of Finance Act, 1994. Hence, the assessee‟s activity falls under exclusion of that Section and as such is excluded from levy of Service Tax. In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor people for their residential use, the same amounts to “personal use‟. The confirmation of demand qua these services by the Commissioner is therefore not sustainable. In the case in hand in as much as in both the cases the construction service was provided to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana. It was held that the service tax is not leviable to such project. Hence, the ratio of the above judgment is directly applicable in the present case. Appeal allowed.
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