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TMI Blog2012 (6) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... Misra, Addl. Commr. (A.R.) Per: S K Gaule: Heard both sides. 2. The applicants filed these applications for waiver of pre deposit of Service Tax amounting to Rs.28,88,466/- and 53,80,677/- and equal amount of penalty respectively under Section 76 and various other penalties under the Finance Act, 1994. 3. The applicants are engaged in the construction of residential quarters for Indian Army an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of residential complex. The contention is that this Tribunal In the case of Khurana Engg. Ltd. Vs. Commr. of C. Ex., Ahmedabad -2011 (21) S.T.R. 115 (Tri.-Ahmd.) has held that service provided to Govt. of India directly for end use of residential complex by Govt. of India discovered by the definition of personal use and therefore no Service Tax is leviable on them. 5. Ld. A.R. reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r its personal use. Therefore, as for the instant arrangement between Ministry of Urban Development and NBCC is concerned, the service tax is not leviable. It may, however, be pointed out that if the NBCC, being a party to a direct contract with GOI, engages a sub-contractor for carrying out the whole or part of the construction, then the sub-contractor would be liable to pay service tax as in tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal use of the Indian Army and the WBPDCL, is not in dispute. In view of Board's clarification and this Tribunal's decision in the case of Khurana Engg. Ltd. (supra), we find that the applicants have made a prima facie case in their favour. In these circumstances, the pre deposit of Service Tax is waived and recovery thereof is stayed during pendency of the appeal. Stay Petitions allowed. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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