TMI Blog2012 (6) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... X., AHMEDABAD [2010 (11) TMI 81 (Tri)]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 - as the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and West Bengal Power Devp. Corpn. (WBPDCL). 4. The contention is that Board vide Circular No. 332/16/2010-TRU Dated 24/5/2010 clarified that in case the Govt. of India is service recipient and the service provided is directly to Govt. of India for its personal use, the service tax is not leviable. The contention is that there is no dispute that they are the only contractor and they are not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal use of the army and WBPDCL. Board vide clarification dated 24 May, 2010 has clarified that: "As per the information provided in your letter and during discussions, the Ministry of Urban Development (GOI) has directly engaged the NBCC for constructing residential complex for Central Government Officers. Further, the residential complexes so built are intended for the personal use of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ex., Ahmedabad (supra) held that: "Further, in view of the fact that on merits, we have held that service provided by the appellant is to be treated as service provided to Govt. of India directly and end use of the residential complex by Govt. of India is covered by the definition "Personal Use" in the explanation to definition of residential complex service, the other aspects need not be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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