TMI Blog2015 (11) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal disposed of. - Application no. ST/CO/14/12-Mum, Appeal No.ST/694/11-Mum - Final Order Nos. A/3229- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued alleging nonpayment of service tax, and demanding interest thereof and also proposing to impose penalties. 4. Appellant contested the show cause notice on limitation as well as on merits. The adjudicating authority after following due process of law, dropped the proceedings initiated by the show cause notice; aggrieved by such adjudication order, Revenue preferred one appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y me is whether the grounds of appeal submitted in the appeal are sustainable in law. The only ground raised by the appellant for challenging the OIO is based on the definition of Residential Complex given in Section 65(91a) of Finance Act, 1994. It is contended that the activity undertaken by the respondent does not fall within the ambit of exclusion clause given in the definition. Therefore, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent is another person . I find that the staff quarters constructed by the respondent are not covered under the definition of Construction of complex under Section 65(30a) ibid and therefore the activity does not attract Service tax. Therefore, I find that the adjudicating authority has rightly dropped the Show Cause Notice. The impugned OIO needs no interference. The appeal merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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