TMI Blog2013 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... d were 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 – the houses that were constructed should be considered to be in the personal use of the State Government – Following the Judgement of S. Kadirvel Vs CST Tiruchirapalli [2013 (8) TMI 262 - CESTAT CHENNAI] - Waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P2:10,000/- ST/92/12 Chendur Construction Company, Madurai 2005-06 to 2009-10 (up to 9/09) T: 42,50,834/- P1:42,50,834/- P2:10,000/- ST/93/12 ArasanAmuthan Construction, Madurai 2007-08 to 2009-10 (up to 9/09) T: 13,03,444/- P1:13,03,444/- P2:10,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with applications for waiver of pre-deposit of dues for admission of appeals. 3. The Ld. Advocate for the applicants submits that the residential complexes constructed were for personal use of the Tamil Nadu Government officials and therefore it would fall under exclusion clause at section 65 (91a) of Finance Act 1994. He submits that this issue was examined in stay orders in Appeal Nos.ST/446/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions, we have found prima facie case for the appellant inasmuch as it is not in dispute that the houses constructed by the Tamil Nadu Police Housing Corporation Ltd., 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. Some of the decisions cited by the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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