TMI Blog2023 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... finition 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. In view of the above decision, which are directly related to the same service recipient, the issue is no longer res-integra - appeal allowed. - SERVICE TAX Appeal No. 10464 of 2015-DB WITH SERVICE TAX Appeal No. 11498 of 2016-DB - FINAL ORDER NO. A/10313-10314/2023 - Dated:- 22-2-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Mrugesh Pandya, Advocate for the Appellant-Assessee Shri Kalpesh P Shah, Superintendent (AR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2011 (21) STR. 179 (Tri-Chennai) 3. Shri Kalpesh P Shah, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order in the assessee s appeal and reiterates the grounds of appeal in the Revenue s appeal. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that lower authorities have contended that Gujarat State Police Housing Corporation Limited is not a Government of Gujarat organization whereas the same is an independent Company registered under the Company s Act therefore, service provided to Gujarat State Police Housing Corporation is liable to service tax. We find that the Gujarat State Police Housing Corporation Limited is 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only point which requires to be considered in this case is whether the appellant herein has rendered services to a personnel who has not occupied the said dwellings. We find that an identical issue in respect of Tamilnadu Police Housing Corporation Ltd. case came up before the Tribunal in the matter of S. Kadirvel (supra). In that stay order, the bench held as under :- 4. After considering the submissions, we have found prima facie case for the appellant inasmuch as it is not in dispute that the houses constructed by the Tamil Nadu Police Housing Corporation Ltd., are owned by the State Government and were allotted to police personnel by the Government. The Police Housing Corporation appears to have worked as an extended arm of the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but an extended arm of the Govt. Section 65 (91) (a) of the Finance Act, 1994 defines residential complex. The said definition excludes personal use. The Tribunal in a similar set of facts had considered the issue and set aside the demand vide Final Order in SIMA Engineering Constructions (supra). The relevant portion is noticed as under:- 7. Undisputedly, the appellants have entered into an agreement with TNPHCL for providing services in relation to construction of residential complex. However, these are meant for use of police personnel. The said issue was considered by the Tribunal in the case of Nithesh Estates (supra), wherein the Tribunal has observed as under:- 7.1 In this case there is no dispute and it cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by other persons (i.e. the Government officers or the Ministers). As such the GOI is the service receiver and NBCC is providing services directly to the GOI for its personal use. Therefore, as for the instant arrangement between Ministry of Urban Development and NBCC is concerned, the Service Tax is not leviable. It may, however, be pointed out that if the NBCC, being a party to a direct contract with GOI, engages a sub-contractor for carrying out the whole or part of the construction, then the sub-contractor would be liable to pay Service Tax as in that case, NBCC would be the service receiver and the construction would not be for their personal use. It can be seen that if the land owner enters into a contract with a promoter/bui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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