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2018 (3) TMI 507

Station, Suratgarh; Construction of residential accommodation for Rajasthan State Police; certain other misc. work like False ceiling in the conference rooms of military station headquarters - Held that: - such construction of residential accommodation for own use is not liable to be taxed - Tribunal in Khurana Engineering Ltd. [2010 (11) TMI 81 - CESTAT, AHMEDABAD] 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. - Present construction of residential accommodation for use by the Police Department for their personnel is exclud .....

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tax liability on the activities of strengthening/replacing/realigning the security fencing in the international border, we note that the said liability cannot be sustained. Admittedly, the work carried out by the appellant in this regard is of composite nature involving supply of material alongwith labour. This has been recorded categorically by the impugned order. However, the original authority erred in classifying the said services 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-comm .....

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ing non-tax liability of such activity. Following the said ratio, we hold that the appellant in the present case is not liable to service tax. 4. We note that the original authority confirmed the service tax liability under construction of residential complex. The said work is with reference to residential accommodation for personnel of Rajasthan State Police. Apparently, the same is for accommodation and use by the State Police 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 Enginee .....

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