TMI Blog2014 (7) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... of shops etc. for letting out etc. as envisaged by the Revenue in CBEC Circulars relied upon by the appellant. The issues raised by the appellant are contentious one and need to be gone into in greater depths which can be done only at the time of final hearing. In view of the above and based on the case laws relied upon by the appellant an amount of ₹ 2,30,700/-, already paid by the appellant is considered as enough deposit for granting stay on the remaining amounts. It is accordingly ordered that there will be stay on recovery of the remaining amounts till the disposal of the appeal. - Stay granted. - Appeal No. ST/10632/2014-DB - Order No. M/12348/2014 - Dated:- 1-5-2014 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government companies or for the residential purposes of the employees and will not attract any Service Tax liability. He relied upon the case-law in the case of Khurana Engineering Ltd [2011 (21) STR 115], wherein it has held that residential complex made for Income Tax Department does not attract Service Tax as per Section 65 (30 a), read with Section 65 (105) (zzzh), of the Finance Act, 1994. He also relied upon following case laws suggesting that Service Tax liability with respect to construction of Government buildings and residences for the employees of Government or Public Sector Undertakings are not liable to Service Tax:- i) S. Kadirvel Vs CCe Tiruchirappalli 2013-TIOL-594-CESTAT-MAD ii) Nitesh Estates Ltd Vs CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the residential construction. The constructed buildings are not meant for commercial activities like making of shops etc. for letting out etc. as envisaged by the Revenue in CBEC Circulars relied upon by the appellant. The issues raised by the appellant are contentious one and need to be gone into in greater depths which can be done only at the time of final hearing. In view of the above and based on the case laws relied upon by the appellant an amount of ₹ 2,30,700/-, already paid by the appellant is considered as enough deposit for granting stay on the remaining amounts. It is accordingly ordered that there will be stay on recovery of the remaining amounts till the disposal of the appeal. (Pronounced in Court on 01.05.2014) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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