TMI Blog2013 (8) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for works contract u/s 65 (105) (zzzza) was introduced could not be accepted - This was because the levy under the said entry covers construction of residential complex which was already covered by section 65 (105) (zzzh) with effect from 16-06-05 - The new entry uses the very same expressions defined earlier and subjected to tax but a new composition scheme for discharging liability was introduced - So it cannot be considered that the earlier entries were null and void. Waiver of pre-deposit – as the assesse was the NGO only 10lakhs were ordered to be submitted – on such submission rest of the duty to be waived – Decided partly in favor of assesse. - ST/40470/13 - Misc. Order No. 41502/2013 - Dated:- 17-6-2013 - SHRI. P.K. DAS AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices such as park, lift, parking space, community hall, common water supply or effluent treatment system,located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly 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. Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or a sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch flats for residence of others on rent or without consideration. In the case of Khurana Engineering Ltd., the residential complex was of Government of India and it was for residence of its officers on recovery of rent. There was also the question whether CPWD and Income Tax Department which engaged the appellant in that cases had to be considered as different persons. The Tribunal held that for the purpose of service tax levy both the departments have to be considered as the same person. In the case of Shrinandnagar Co-op. Housing Society Ltd., the members of the housing society themselves were staying in the residential units. So the flats could be considered to be for personal use. Here that is not the case since flats are constructed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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