9911796707
TMI Blog2015 (11) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Petitioner : Shri A.K.Goswami, Additional Commissioner For the Respondent : Shri R.S.Indani Advocate ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. AGS(159)32/2011 dated 15.09.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the taxability of the services rendered by the respondent assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the grounds, as taken by the Revenue is basically revolving upon the definition of Residential Complex Services and CBEC circular no. 96/7/2007-ST. 5. We find that the first appellate authority while rejecting the appeal filed by the revenue has recorded the following findings. "8. I have carefully gone through the appeal file, documents available on records and submission made during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "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." Thus, it is clear that not only the residential complex designed or laid out by anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same in other grounds of appeal strongly. It is also undisputed that the residential buildings constructed by the appellants are allotted by New Parli Thermal Power Station Ltd. as quarters for residential purposes to their employees. We find that the concurrent findings of both the lower authorities are correct and in consonance of law. 7. In view of the forgoing, we reject the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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