TMI Blog2018 (6) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of residential complex specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person. The exclusion clause covers the construction activity undertaken by the assessee. Demand set aside - appeal allowed - decided in favor of appellant. - ST/446/2011 - FINAL ORDER No. 41504/2018 - Dated:- 11-5-2018 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Nandita Das, Advocate for the appellant Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Brief facts are that the appellant was engaged by the Tamilnadu Police Housing Corporation Ltd. (TNPHCL) for the construction of residen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41146/2018 dated 13.03.2018 on similar set of facts has held that such activity is not liable to levy of service tax. She prayed that the impugned order may be set aside. 3. On behalf of the department Shri R. Subramaniyan, AC, reiterated he findings in the impugned order. 4. Heard both sides. 5.1 The period involved is from 16.06.2005 to 31.08.2007. As rightly argued by the Ld. Counsel for the appellants, demand for the period prior to 11.06.2007 cannot sustain on application of the decision laid down by the Hon'ble Apex Court in the case of Larson Toubro Ltd. (supra) and requires to be set aside, which we hereby do. 5.2 A small portion of the demand value is after 01.06.2007. TNPHCL engaged the appellant for construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esidence by another person on rent or without consideration. In this case what emerges is that ITC intended to provide the accommodation built to their own employees. Therefore it is covered by the definition of personal use in the explanation. The next question that arises is whether it gets excluded under the circumstances. The circular issued by C.B.E. C. on 24-5-2010 relied upon by the learned counsel is relavant. Para 3 of this circular which is relevant is reproduced below : 3. As per the information provided in your letter and during discussions, the Ministry of Urban Development (GOI) has directly engaged the NBCC for constructing residential complex for Central Government officers. Further, the residential complexes so built ..... X X X X Extracts X X X X X X X X Extracts X X X X
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