2020 (2) TMI 291

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..... s considered by the Tribunal in the case of N. RANGASAMY CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [ 2019 (2) TMI 690 - CESTAT CHENNAI] where it was held that construction of such quarters for police personnel will fall under exclusion category and would not be exigible to service tax. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.538 of 2012 - FINAL ORDER .....

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..... e this appeal before Tribunal. 2. On behalf of appellant, Ld. Proxy counsel Shri M.N. Bharathi appeared for Shri M. Kannan, Advocate on record and argued the matter. He submitted that the issue whether the construction of residential units for Tamil Nadu Police Housing Corporation would be subject to levy of service tax was considered by the Tribunal in the case of N. Rangasamy Co. Vs CCE Sa .....

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