TMI Blog2019 (12) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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. Further, this being a case of demand, the onus was on revenue to establish that the residential units constructed by the appellant were covered by the definition of residential complex to raise the demand. Revenue has not produced any evidence in the proceedings to establish that the residential units constructed by appellant were not for personal use. The said onus was not discharged by Revenue to establish that the residential units constructed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants were issued with a show cause notice dated 20.10.2011 raising a demand of service tax of around ₹ 1.77 crore for the period from 2006-2007 to 2009-2010 in respect of construction for said residential quarters. Initially the demand was confirmed and penalties were imposed through an Order-In-Original dated 26.03.2013. The same was challenged before this Tribunal and this tribunal through Final Order No. ST/A/71739/2018 dated 02.08.2018 had remanded the matter to the Original Authority with a direction to reconsider the matter in view of decisions of this Tribunal in following cases:- a. Sugandha Construction Private Limited Vs. Commissioner of Central Excise, Bhopal reported as 2018 (9) G.S.T.L. 399 (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rganizations such as Ministry of Defence and Gautam Budh University. She has further submitted that residential complex has been defined under Finance Act, 1994 and as per said definition if the structure is constructed for intention of personal use then the same is not covered by the definition of residential complex. She has further submitted that the Act has also defined what is personal use and personal use includes permitting the structure for use as residence by another person on rent or without consideration. She has submitted that all quarters constructed by the appellant were for personal use of the employees of the organizations on payment of rent and therefore the said quarters were for personal use and therefore the construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for use by the Income Tax department to provide the same on rent to the employees and therefore, it is clearly covered by the explanation given for Personal use in the definition. In this case the CPWD has engaged the appellant for construction of residential complex for giving it on rent to the employees of Income Tax department and therefore this service cannot be included in the definition of residential complex services. It is basically the case of one department taking the help of another department to get the work done basically because of specialization of that department in preparing documents and get the work executed. 6. We note that in the said case of Khurana Engineering the construction was done by M/s Khu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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