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2024 (5) TMI 738 - CESTAT AHMEDABADExemption from service tax - service provided to non- Government Organization which are not engaged in any commercial activities - construction of staff quarters by the appellants/respondents for M/s. Gujarat State Police Housing cooperation Limited - HELD THAT:- This issue has already been decided by this Tribunal in case of RD CONTRACTOR & COMPANY VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, ANAND (VICE-VERSA) [2023 (2) TMI 946 - CESTAT AHMEDABAD] where it was held that 'This very issue pertains to Gujarat State Police Housing Corporation Limited has been considered by this Tribunal in SHRI S. KADIRVEL VERSUS CCE & ST, TRICHY [2018 (6) TMI 926 - CESTAT CHENNAI] where it was held that The definition 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.' The impugned order is not sustainable - appeal allowed.
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