TMI Blog2018 (9) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment undertaking - The Tribunal in the case of M/s. SIMA Engineering Constructions [2018 (5) TMI 405 - CESTAT CHENNAI] has considered the very same issue and held to be not taxable - appeal allowed - decided in favor of appellant. - Appeal No. ST/155/2012 - Final Order No. 42323/2018 - Dated:- 29-8-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the period of dispute is from 2005 06 to 2009 10. The appellant had constructed police quarters and was engaged for such construction by Tamilnadu Police Housing Corporation Limited (TNPHCL), Government of Tamil Nadu undertaking wherein 100% shares are held by Tamil Nadu Government. The purpose was for construction of police quarters. The activity is a composite contract and involves transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers for its own police personnel. The appellant has provided services to the Government and the same is covered by the definition of personal use under explanation to definition of residential complex. The said issue stands covered by the decision of the Tribunal vide Final Order No. 41143 to 41146/2018 dated 13.4.2018 in the case of M/s. SIMA Engineering Constructions and Ors. Vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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