2010 (9) TMI 304

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..... uction of such complex is intended for personal use as residence by such person - quarters constructed for the Police personnel under a contract from the TNPHCL, exemption of such quarters from the purview of the service tax on the basis of the definition of “residential complex” and explanation relating to “personal use” – waiver of pre-deposit - remand all the matters to the original authority f .....

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..... irectly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. He, also refers to the explanation below the said definition which states that Personal use includes permitting the complex for use as residence by another person on rent or without consideration. He argues that in view of the a .....

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..... for exemption of such quarters from the purview of the service tax on the basis of the definition of residential complex and explanation relating to personal use deserves to be considered. Hence, after waiving the requirement of pre-deposit, we set aside the impugned orders and remand all the matters to the original authority for fresh decision. The appellants shall be given adequate opportuni .....

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