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TMI Blog2014 (5) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... artment. The Police Housing Corporation appeared 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 considered to be in a personal use of the State Government - Following decision of S.Kadrivel Vs CST, Tiruchirapalli [2013 (8) TMI 262 - CESTAT CHENNAI] - Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that the Tribunal in the case of Bismi Engineering Contractors and Others Vs Commissioner of Central Excise Service Tax, Madurai reported in 2013 (8) TMI 293 - CESTAT, Chennai granted unconditional stay on this issue. 3. On the other hand, the learned Authorised Representative submits that TNPHCL is a separate legal entity and, therefore, the applicant rendered the services to TNP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment of Tamil Nadu. On an identical issue, the Tribunal granted unconditional stay in the case of Bismi Engineering Contractors and Others (supra). The relevant portion of the said decision is reproduced below:- 4. Opposing the prayer, learned AR for Revenue submits that the construction work was not done for the Tamil Nadu Government but was done for Tamil Nadu Police Housing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he houses that were constructed should be considered to be in a personal use of the State Government. In this view of the matter, we grant waiver and stay against the impugned demand and connected appeals. 6. Following the above order, we grant waiver of pre-deposit of dues arising from the impugned orders for admission of appeal. There shall be stay on collection of such dues during the penden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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