2013 (10) TMI 962

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..... not eligible for the benefit of reduced service tax liability. Findings of the adjudicating authority that appellant being contractor, and the dwellings which are constructed for Gujarat State Police Housing Corporation Pvt. Limited, are not residing in the said residences. The adjudicating authority has confirmed the demand on the ground that the said dwellings are given by the Gujarat State Poli .....

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..... f the appellant. The advocate on record, Shri Anand Mishra has filed an application for adjournment of the matter, on the ground that he is unable to prepare and needs various documents to submit in paper book. Since the matter is coming up for third time, we decline the adjournment request and take up the matter for disposal. 2. Heard the learned departmental representative. It is his submissio .....

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..... ate Police Housing Corporation Pvt. Limited, are not residing in the said residences. The adjudicating authority has confirmed the demand on the ground that the said dwellings are given by the Gujarat State Police Housing Corporation Pvt. Limited to police personnel and the personnel of jail department, hence the service tax liability arises. We find that in an identical issue, the coordinate Benc .....

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