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TMI Blog2018 (1) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs CCE, Ahmedabad [2010 (11) TMI 81 - CESTAT, AHMEDABAD] held that the staff quarters meant for use by the Income Tax Department for their employees is clearly covered by the explanation “personal use” - appeal allowed - decided in favor of appellant-assessee. - Service Tax Appeal No.50064 of 2014 with Service Tax Misc. Application No.51979 of 2015 - ST/A/58323/2017-CU[DB] - Dated:- 4-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated against the assessee-Appellants to demand and recover Service Tax under the category of Construction of Complex Service in terms of Section 65(zzzh) of Finance Act, 1994. The original authority confirmed the tax liability of ₹ 58,05,283/- and imposed penalties. 3. Heard Shri Narender Siinghvi, learned counsel for the assessee-Appellants and Shri R.K. Manjhi, learned DR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material available on record, we note that the original authority held that scope of personal use mentioned in the explanation read with the statutory definition of residential complex is to the effect that designing planning as well as construction has to be carried out by the person who is going to use the building for personal use. In the present case, he held that the construction ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service will not be covered by the tax entry. 7. We note that, similar set of facts with reference to construction of staff quarters for Income Tax Department by the CPWD by engaging contractor has come up before the Tribunal in the case of Khurana Engineering Ltd. Vs CCE, Ahmedabad, 2011 (21) STR 115 (Tri.-Ahmd.). The Tribunal in the said case held that, the staff quarters meant for use by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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