TMI Blog2018 (3) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... includes permitting the complex for use as residence by another person - the above exclusion clause covers the construction activity undertaken by the assessee. Appeal dismissed - decided against Revenue. - Appeal No. ST/45/2011, Appeal No. ST/541/2011 - Final Order Nos. 40792-40793 / 2018 - Dated:- 16-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Joseph Prabhakar, Advocate for the Respondents ORDER Per Bench The present appeals are filed by Revenue against the Order-in-Appeal No. 127/2011 dated 17.6.2011 and Order-in-Appeal No. 164/2010 dated 20.10.2010. 2. The facts in Appeal No. ST/541/2011 are that during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in both the appeals is construction of residential complex. M/s. Lanco has engaged the assessee as contractor for construction of residential complex for use as quarters by its employees. The ld. counsel appearing on behalf of the respondents has submitted that such construction of residential complex will come within the definition of personal use figuring in the Explanation under section 65(91a) of the Finance Act, 1994. He also relied on the decision of the Tribunal in the case of Nithesh Estates Ltd. vs. Commissioner of Central Excise 2015 (40) STR 815 (Tri. Bang.). 5. The ld. AR for Revenue justified the grounds of appeal. He referred to Board s Circular No. 332/16/2010-TRU dated 24.5.2010 in which the Board has clarified that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of such complex is intended for personal use as residence by such person. Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or a single apartment intended for use as a place of residence; The above definition specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person. We find that the above exclusion clause covers the construction activity undertaken by the assessee. 8. We have gone through the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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