9911796707
TMI Blog2014 (7) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... Transmission Corporation Ltd.), M/s PGVCL (M/s Paschim Gujarat Vij Company Ltd.), M/s GTL Infra Ltd, M/s TPS Sikka (M/s Thermal Power Station, Sikka 2,30,700/-, already paid by the appellant is considered as enough deposit for granting stay on the remaining amounts. It is accordingly ordered that there will be stay on recovery of the remaining amounts till the disposal of the appeal. - Stay grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhinagar), M/s GSCSC (M/s Gujarat State Civil Supply Corporation) etc. will attract Service Tax? (ii) Whether the services of 'Residential Complex' and 'Construction of Complex Service' rendered by the appellant to M/s GSPHCL should be considered as 'taxable service' as per Section 65 (105)(zzzh) and 65 (105)(30 a) of Finance Act, 1994? (iii) Whether appellant is liable to pay Service Tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of Government buildings and residences for the employees of Government or Public Sector Undertakings are not liable to Service Tax:- i) S. Kadirvel Vs CCe Tiruchirappalli 2013-TIOL-594-CESTAT-MAD ii) Nitesh Estates Ltd Vs CCE Banalore 2012 (26) STR 391 ((Tri-Bang) iii) East Coast Constructions & Indus. Ltd. Vs CST Kolkata 2013 (29) STR 391 (Tri-Kolkata) iv) Sima Engg. Constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to these categories. It was also submitted by him that an amount of ₹ 2,30,700/- has also been paid for these demands, which may be considered as sufficient deposit for granting stay on the remaining amounts. 3. Shri K. Sivakumar, (AR) appearing on behalf of the Revenue defended the orders passed by the adjudicating authority. 4. Heard both sides and perused the case records. Appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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