TMI Blog2013 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... judgement of Khurana Engineering Ltd. Vs CCE, Ahmedabad – (2010 (11) TMI 81 - CESTAT, AHMEDABAD)- the houses constructed are owned by the State Government and were allotted to police personnel by the Government - The Police Housing Corporation appears to have worked as an extended arm of the Government. Waiver of pre- deposit – court allowed the waiver of pre deposit and granted the stay – ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arters) so constructed are owned by the State Government. The quarters were allotted to eligible police personnel by that Government. These facts are not in dispute. 2. From the arguments advanced by both sides, it appears that the contentious issue is whether the above activity is chargeable to service tax in view of the definition of residential complex under Section 65(91a) of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory owned by Tamil Nadu Small Industries Corporation Ltd., a company wholly owned by the State Government, were treated as "goods manufactured in a factory belonging to or maintained by the State Government", for the purpose of SSI Notification No.175/86-CE. 3. The learned DC(AR) has vehemently argued against the stay application, on the strength of the findings recorded by the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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