2013 (8) TMI 262

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..... ses that were constructed should be considered to be in the personal use of the State Government – relying upon the judgement of Khurana Engineering Ltd. Vs CCE, Ahmedabad – (2010 (11) TMI 81 - CESTAT, AHMEDABAD)- the houses constructed 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 ar .....

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..... for police personnel. The buildings (quarters) so constructed are owned by the State Government. The quarters were allotted to eligible police personnel by that Government. These facts are not in dispute. 2. From the arguments advanced by both sides, it appears that the contentious issue is whether the above activity is chargeable to service tax in view of the definition of "residential complex" .....

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..... .), wherein goods manufactured in a factory owned by Tamil Nadu Small Industries Corporation Ltd., a company wholly owned by the State Government, were treated as "goods manufactured in a factory belonging to or maintained by the State Government", for the purpose of SSI Notification No.175/86-CE. 3. The learned DC(AR) has vehemently argued against the stay application, on the strength of the fin .....

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