TMI Blog2018 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... munity - demand set aside. Construction of stadium - Held that:- Identical issue has been decided by the Tribunal in favor of the assessee in the case of B. G. Shirke Construction Technology Put Ltd. Vs CCE [2013 (11) TMI 870 - CESTAT MUMBAI] the Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction and not liable to service tax - demand set aside. Construction of Vishwavidyalay for M. P. Laghu Udyog - Held that:- The construction of Vishwavidyalay for M. P. Laghu Udyog is also for public welfare and not for commercial purpose, hence not taxable in terms of Circular No.80/2004 dt 17.09.2004 - demand set aside. Appeal allowed - decided in favor of appellant. - Appeal No ST/58238/2013 (DB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has constructed houses for economically weaker section under JNNRUM VAMBAY schemes in terms of contract awarded to them by Indore Development Authority. It is pertinent to mention that the above schemes are Government scheme under which the units are allocated to slum people on subsidized rate and it is for the uplifitment of poor people in India as such, not liable to service tax. It is also clear from the allotment letters that the beneficiary is not allowed to sell, gift or transfer by any other way the allotted unit to a third person that is to say that the units are only for personal use of the beneficiary and as such false under the exclusion clause of definition of residential complex under Section 65 of the Finance Act. In support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the said construction is for public welfare and not for commercial purposes in terms of Circular No.80 /2004 dt 17.09.2004 and as such not taxable. 6. The ld. AR relied upon the findings of the ld. Commissioner. 7. After hearing both sides, we find that the activity of constructing houses for slum people under the government schemes is not taxable under Construction of Complex Services/ Works Contract/ CICS as it is intended for personal use. The issue is no longer res integra as squarely covered by Tribunal decision in the case of CCE ST vs Ganesh Yadav (Supra). As regards services to SEZ we find that this issue is also covered by the decision of the Tribunal in the case of Reliance Port and Terminals Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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