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2023 (2) TMI 946 - AT - Service TaxLevy of service tax - construction service provided to Gujarat State Police Housing Corporation Limited for construction of residential complex for the police staff - HELD THAT:- The Gujarat State Police Housing Corporation Limited is 100% owned by Government of Gujarat under the Ministry of Home Affairs therefore the same was held to be a government organization in various judgments. This very issue pertains to Gujarat State Police Housing Corporation Limited has been considered by this Tribunal in SHRI S. KADIRVEL VERSUS CCE & ST, TRICHY [2018 (6) TMI 926 - CESTAT CHENNAI] where it was held that 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. In view of the above decision, which are directly related to the same service recipient, the issue is no longer res-integra - appeal allowed.
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