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2018 (3) TMI 507

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..... ough CPWD and carried out by the appellant contractor cannot be taxed as construction of residential complex. The same are for use by the Income Tax Department for their staff. Present construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable activities under construction of complex service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/55803 & 55838/2013-CU [DB] - FINAL ORDER NO. 50738-50739/2018 - Dated:- 19-2-2018 - S. K. Mohanty, Member (Judicial) And B. Ravichandran, Member (Technical) For the Appellant : Mr.B.L. Narasimhan, Advocate Mr. Rachit Jain, Advocate For the Respondent: Mr. Sanjay Jain, D.R. ORDER PER: B .....

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..... vices under management/ maintenance or repair service and proceeded to confirm the liability holding that the retrospective exemption made through Section 98 of Finance Act, 1994 introduced by Finance Act, 2012 is not applicable to the appellant. We note that the services rendered by the appellants were for non-commercial activity and clearly excluded from the works contract service. Such service cannot be brought under any other category of tax entry for service tax. In fact, the original authority dropped the demand on the work of laying down such border fencing on the ground that these are non-commercial and are covered under works contract service. As such, noting the contradiction in the finding of the original authority, we hold that .....

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..... olice Authorities though the contract was executed through Rajasthan State Road Development and construction Corporation who were awarded the work by the State. We note, such construction of residential accommodation for own use is not liable to be taxed. This position has been clarified by the Tribunal in Khurana Engineering Ltd. 2011 (21) STR 115 (Tri. Admd.) and later followed in many cases. In the said case the Tribunal held that construction of employees quarters for Income Tax Department though done through CPWD and carried out by the appellant contractor cannot be taxed as construction of residential complex. The same are for use by the Income Tax Department for their staff. Following the said ratio, we note, present construction .....

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