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TMI Blog2024 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF CENTRAL EXCISE ST, ANAND (VICE-VERSA) [ 2023 (2) TMI 946 - CESTAT AHMEDABAD ] where it was held that 'This very issue pertains to Gujarat State Police Housing Corporation Limited has been considered by this Tribunal in SHRI S. KADIRVEL VERSUS CCE ST, TRICHY [ 2018 (6) TMI 926 - CESTAT CHENNAI] where it was held that The definition of residential complex specifically excludes construction undertaken for personal use and such personal use includes permitting the complex for use as residence by another person. The exclusion clause covers the construction activity undertaken by the assessee.' The impugned order is not sustainable - appeal allowed. - HON'BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON'BLE MR. C. L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under 2022 (8) TMI 645- CESTATE- Ahmedabad. Khurana Engineering Limited V/s. Commissioner Central Excise -Ahmedabad reported under 2011 (21) STR 115( Tribunal-Ahmedabad). The departmental representative has also agreed that matter is no logner res integra and it has already been decided by Tribunal in various cases that service provided to non- Government Organization which are not engaged in any commercial activities has already been pronounced by this Tribunal. 5. We have heard both the sides and after careful consideration of the appeal papers, we find that the only issue involved and all the three appeals is construction of staff quarters by the appellants/respondents for M/s. Gujarat State Police Housing cooperation Limited. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order in the assessee's appeal and reiterates the grounds of appeal in the Revenue's appeal. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that lower authorities have contended that Gujarat State Police Housing Corporation Limited is not a Government of Gujarat organization whereas the same is an independent Company registered under the Company's Act therefore, service provided to Gujarat State Police Housing Corporation is liable to service tax. We find that the Gujarat State Police Housing Corporation Limited is 100% owned by Government of Gujarat under the Ministry o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein has rendered services to a personnel who has not occupied the said dwellings. We find that an identical issue in respect of Tamilnadu Police Housing Corporation Ltd. case came up before the Tribunal in the matter of S. Kadirvel (supra). In that stay order, the bench held as under :- 4. After considering the submissions, we have found prima facie case for the appellant inasmuch as it is not in dispute that the houses constructed by the Tamil Nadu Police Housing Corporation Ltd., are owned by the State Government and were allotted to police personnel by the Government. The Police Housing Corporation appears to have worked as an extended arm of the Government. Some of the decisions cited by the learned counsel are apparently supportive of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial complex. The said definition excludes personal use. The Tribunal in a similar set of facts had considered the issue and set aside the demand vide Final Order in SIMA Engineering Constructions (supra). The relevant portion is noticed as under:- 7. Undisputedly, the appellants have entered into an agreement with TNPHCL for providing services in relation to construction of residential complex. However, these are meant for use of police personnel. The said issue was considered by the Tribunal in the case of Nithesh Estates (supra), wherein the Tribunal has observed as under:- 7.1 In this case there is no dispute and it clearly emerges that the residential complex was built for M/s. ITC Ltd. and appellant was the main contractor. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding services directly to the GOI for its personal use. Therefore, as for the instant arrangement between Ministry of Urban Development and NBCC is concerned, the Service Tax is not leviable. It may. however, be pointed out that if the NBCC, being a party to a direct contract with GOI, engages a sub-contractor for carrying out the whole or part of the construction, then the sub-contractor would be liable to pay Service Tax as in that case, NBCC would be the service receiver and the construction would not be for their personal use. It can be seen that if the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and construction and if the property is used for personal use then s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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