2016 (6) TMI 1284

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..... : Shri B. Balamurugan, AC (AR)          ORDER Per D.N. Panda Appellant constructed a residential complex for the use of Government of India entering into a contract with CPWD on behalf of the President of India. The service provided is sought to be taxed under section 65(105)(zzzh) of Finance Act, 1994 read with Section 65(30A) and 65(91A) of the s .....

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..... . There is no dispute that the construction was made on behalf of the President of India which was not a commercial property. That was not even made for identified person for his personal use. That was made residential complex of the BSF and not being constructed for commercial use but meant for the use of the Government of India that is out of the scope of taxation under the Finance Act, 1994. Th .....

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