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Madhusudhan Engg. Company Versus C.C.E. & S.T., Jaipur-I

2016 (6) TMI 832 - CESTAT NEW DELHI

Demand of service tax - construction of quarters for personal use of staff of RSRDC - construction of Daramshala - Held that:- the staff quarters were made by the appellant as sub-contractor engaged by a contractor and therefore the exclusion clause .....

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t of the CICS because the facility of Dharamsala was not free of cost. Regarding the construction of the building for KHTPL which was used for administration/ staff welfare, training centre, canteen, dispensary, staff room, Crhche etc. the appellant .....

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ranted partly. - Service Tax Stay Application No.ST/S/51354/2014-CU[DB] in Service Tax Appeal No.ST/51161/2014-CU [DB] - STAY ORDER NO. 50673/2016 - Dated:- 31-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) For th .....

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d of ₹ 1,28,99,460/- was confirmed for the period 01.04.2007 to 31.03.2012 alongwith interest and penalties. 2. Ld. Advocate for the appellant argues that:- (i) The demand relating to construction of quarters is not sustainable as those were fo .....

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xtile Park Ltd.(KHTPL) got the building constructed for staff welfare and not for commercial purpose as has been certified by the appellant vide certificate given at page 153 of appeal paper-book. (iv) There was no willful misstatement or suppression .....

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plicable and cited CBEC clarification in that regard. (ii) the said so called Daramsala was used for various commercial purposes including marriage purpose etc. and therefore its construction cannot be outside the scope of CICS. (iii) Regarding KHTPL .....

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efore the exclusion clause does not come to its rescue as that reuired the engagement of the contract directly by RSRDC to be covered under the exclusion clause in Section 65(105)(zzzh) of Finance Act, 1994. The demand on this count is about ₹ .....

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raining centre, canteen, dispensary, staff room, Crhche etc. the appellant tried to make out an arguable case that is was for non-commercial purpose. However, M/s KHTPL is a commercial organization and so it is also arguable that its building was for .....

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