2019 (2) TMI 690

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..... (8) TMI 293 - CESTAT CHENNAI] involving the very same issue, it has been categorically held that construction of such quarters for police personnel will fall under exclusion category and would not be exigible to service tax - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal Nos.ST/40845/2013 - FINAL ORDER No. 40274/2019 - Dated:- 8-2-2019 - Shri Madhu Mohan Damod .....

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..... the SCN as also imposed penalty under various provisions of law. In appeal vide impugned order dt. 14.12.2012, the Commissioner (Appeals) upheld the order of the original authority. Hence this appeal. 2. We find that the matter is no longer res integra and has been settled in favour of the appellants in a number of decisions for example - 1. Bismi Engineering Contractors and Other Vs CCE .....

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