2019 (5) TMI 659

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..... is that the CBEC through clarification dated 24.05.2010 had clarified that if NBCC constructed residential houses for Central Govt. then the same were not taxable, but if NBCC further awards a contract to sub-contractors, then sub-contractors were liable to pay Service Tax - HELD THAT:- On careful consideration of the definition of residential complex service we note that flats constructed for p .....

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..... ct was given to Greater Noida Industrial Development Authority, which was subsequently completed by the respondent. Treating the said activity as service covered by construction of residential complex service Revenue had raised demand of around ₹ 47.46 Lakhs on the respondent. When the matter reached the learned Commissioner(Appeals) he has taken into consideration the definition of reside .....

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..... en sub-contractors were liable to pay Service Tax. On careful consideration of the definition of residential complex service we note that flats constructed for personal use are not covered by the definition of residential complex. We therefore do not find any merit in the appeal filed by Revenue. We therefore do not interfere with the impugned order and reject the appeal filed by the Revenue. .....

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