TaxTMI 
TaxTMI 
2019 (12) TMI 123
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....he department for payment of service tax. The appellants were awarded with contract for construction of residential quarters for defense personnel through two originations of viz. M/s RITES Limited and M/s IRCON International Limited and for construction of residential quarters for the staff of Gautam Budh University, through GNIDA. The appellant did not pay service tax on construction of said residential quarters. On the basis of audit conducted on the records of the appellant it appeared to Revenue the appellants were required to pay service tax on providing said service of construction of quarters for the Ministry of Defense and Gautam Budh University under the category of construction of residential complex service. Therefore appellants....
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....al quarters for employees of Ministry of Defence at Mathura. Further IRCON International Limited is a government of India Enterprise and they were awarded with contract for construction of residential quarters for defence personnel at Jhansi. Further GNIDA is a government authority and the said authority was awarded with construction of residential quarters for the personnel of Gautam Budh University. All the said three contracts were further awarded to the appellant who constructed the said residential quarters during the period from 2006-2007 to 2009-2010. She has further submitted that all the quarters constructed by the appellant were for personal use of the organizations such as Ministry of Defence and Gautam Budh University. She has f....
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....ing bearing of levy of service tax. The law has very clearly provided that if the residential unit is intended for personal use or it is being used by other persons on rent then such unit is not covered by the definition of residential complex and therefore not eligible to be subjected to levy of service tax under construction of residential complex service. We note that this Tribunal in the case of Khurana Engineering Limited (supra) has observed as follows:- We have already explained the submission of learned advocate in brief and as explained by him in this case, residential complex constructed by the appellant is meant for use by the Income Tax department to provide the same on rent to the employees and therefore, it is clearly covere....