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TMI Blog2014 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ri B K Iyer, Supdt. (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and the stay petition are directed against Order-in-Appeal No. NGP-EXCUS-000-APP-043-13-14 dated 05.03.2014 passed by the Commissioner of Central Excise & Service tax (Appeals), Nagpur. Vide the impugned order, ld. Appellate authority has confirmed the service tax demand of Rs. 7,14,903/- against the appellant M/s. J. B. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994, the same does not include the complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. As per the explanation therein, "personal use" includes permitting the complex for use as residence by another person on rent or without c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Superintendent AR appearing for the revenue reiterated the finding of the lower authorities. He submits that there is no exemption available for construction of complexes for low income groups or slum dwellers and in the absence of such exemption, the activity would be taxable, and therefore he pleads for putting the appellant to terms. He also refers to previous order of this Tribunal in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of construction of meditation centre for Nagpur Municipal Corporation, prima facie it appears that the said activity cannot be considered as a Commercial or Industrial Construction Service. Thus, out of a total of Rs. 7,14,903/-, service tax liability would accrue mainly in respect of construction of tourist centre for MTDC and liability in this regard would be approx. Rs. 85,000/-. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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