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TMI Blog2013 (10) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... RAPALLI [2013 (8) TMI 262 - CESTAT CHENNAI], stay granted. - Appeal No. ST/11548 & 11571/13-DB - - - Dated:- 26-7-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Sh. S.J. Vyas (Adv.) For the Respondent : Sh. K. Sivakumar (AR.) and Sh. S.K. Mall (AR.) ORDER Per : Mr. M.V. Ravindran; These two stay petitions are raising an identical issue hence are being disposed of by a common order. 2. These two stay petitions are filed by the appellant for waiver of pre deposit of the following amounts. Name of the Appellant Appeal No. Service Tax Penalty Interest D.H. Patel ST/11548/13 Rs. 2,77,11,877/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular 24-03-01 has clarified that if any construction is entered into in the matter of National Building Construction Corporation Ltd., tax liability arises, but it his submission that such circular will not be applicable in this case as the dwellings constructed by the appellants are for the Government of Gujarat for residential purpose of Police personnel or personnel working in jail departments. He would submit that the order of Co-ordinate bench in the case of S Kadirvel Vs. C.C.E. S.T., Tiruchirapalli [2013-TIOL-594-CESTAT-MAD] is directly on the point. 5. Ld. departmental representative on the other hand would submit that the definition of the construction of complex would mean that the said complex should be used for residence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ousing 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 forthe 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 Government. Some of the decisions cited by the learned counsel are apparently supportive of his point that the houses that were constructed should be constructed to be in the personal use of the State Government. In this view of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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