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Commissioner of Central Excise, Raipur Versus M/s. Shubh Projects & Constructions P Ltd.

2016 (11) TMI 1354 - CESTAT NEW DELHI

Whether the activity of construction of residential complex by the respondent, in terms of agreement entered into with M/s. Jindal Power Ltd, for the occupation of flats by their employees, would attract Service Tax liability under the category of ‘c .....

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the case of Nithesh Estates Ltd. vs. CCE & ST & Cus., Bangalore [2015 (11) TMI 219 - CESTAT BANGALORE], where it was held that From the definition it is quite clear that if the complex is constructed by a person directly engaging any other person fo .....

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eration. - Appeal rejected - decided against Revenue. - Service Tax Appeal No. 60 of 2011 - ORDER NO. FO/54774 /2016 - Dated:- 2-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for th .....

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uthorised Representative appearing for the Revenue and Shri A K Batra, learned Advocate appearing for the assessee, we find that the short issue involved in the present appeal is as to whether the activity of construction of residential complex by th .....

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f to the respondent, the Commissioner has considered the Boards Circular No. 332/35/2006 TRU dated 1.8.06 as also the Tribunal precedent decision. For better appreciation, we reproduce the relevant paragraph from the Commissioner s order as under: 7. .....

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quarters were used as a dwelling units for the stall of JPL for furtherance of their business and / or commercial consideration is of the no concern or consequence to the department. The Noticee have ably agitated their issue in this regard by citin .....

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schooling, recreation etc. of workers improves their quality of life and is a welfare measure but they have no nexus with the manufacture, storage or sale of the final product. Services used for construction buildings for housing workers and staff do .....

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