LAWS(CE)-2010-9-86

SIMA ENGG. CONSTRUCTIONS AND ORS. Vs. CCE

Decided On September 21, 2010
Sima Engg. Constructions And Ors. Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) HEARD both sides. The appellants under contract from the Tamil Nadu Police Housing Corporation Ltd., (TNPHCL), which is a Tamil Nadu Government undertaking have constructed quarters for the Tamil Nadu police officials. Shri V.S. Manoj, Ld. Adv., appearing for the appellants states that as per the definition of the expression residential complex under Section 65(91a) of the Finance Act, 1994, it does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. He, also refers to the explanation below the said definition which states that Personal use includes permitting the complex for use as residence by another person on rent or without consideration. He argues that in view of the above definition and explanation, the quarters constructed by the appellants for the TNPHCL for occupation by the police personnel does not attract service tax for construction of the residential complex.

(2.) ALL the appeals are allowed by way of remand.