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M/s Naveen Construction Co. Versus CCE, Jaipur

2018 (1) TMI 558 - CESTAT NEW DELHI

Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - scope of “personal use” - Held that: - the assessee-Appellants are directly engaged by the client for building the staff quarters which are for “persona .....

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personal use” - appeal allowed - decided in favor of appellant-assessee. - Service Tax Appeal No.50064 of 2014 with Service Tax Misc. Application No.51979 of 2015 - ST/A/58323/2017-CU[DB] - Dated:- 4-12-2017 - Mr. (Dr.) Satish Chandra, President And .....

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inal No.JAI-EXCUS-002-COM-060-13-14 dated 26.08.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. The period in dispute is 2006-07 to 2008-09. 2. The brief facts of the case are that, during the period under consideration, the asse .....

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pellants to demand and recover Service Tax under the category of Construction of Complex Service in terms of Section 65(zzzh) of Finance Act, 1994. The original authority confirmed the tax liability of ₹ 58,05,283/- and imposed penalties. 3. He .....

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ts. It is for the use of the staff of the clients and as such excluded from tax liability under heading Construction of Complex Service as defined under Section 65(91a) of the Finance Act, 1994. 5. The learned DR for the Department reiterated the fin .....

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done by the clients themselves. Based on this reasoning, the original authority confirmed the tax liability. 6. After hearing both sides and on perusal of the material available on record, we note that the original authority held that scope of perso .....

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e. In the present case, he held that the construction has not been carried out by the client for personal use. The assessee-Appellants have constructed the building and accordingly liable to pay the tax. We also note that the original authority has c .....

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ed out by the client himself, the whole tax entry has no application. Having recorded such finding, it would appear that the original authority has erred in holding any application of tax entry under Section 65(91a) to the present activity at all. In .....

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