TaxTMI 
TaxTMI 
2013 (10) TMI 815
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ravindran; These two stay petitions are raising an identical issue hence are being disposed of by a common order. 2. These two stay petitions are filed by the appellant for waiver of pre deposit of the following amounts. Name of the Appellant Appeal No. Service Tax Penalty Interest D.H. Patel ST/11548/13 Rs. 2,77,11,877/- 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n granted for any work which is done for or on behalf of Government. 4. Ld. counsel would take us through the impugned orders in original. It is submitted that GSPHCL is involved in construction or maintenance & repair work, mainly of dwellings for Police & Jail department of Government of Gujarat and it works purely in the capacity of a contractor and it executes various works through open publi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-MAD] is directly on the point. 5. Ld. departmental representative on the other hand would submit that the definition of the construction of complex would mean that the said complex should be used for residence of the person who has constructed the said complex. It is his submission that the case in hand GSPHCL has constructed the complex and if any personnel of GSPHCL resided the question would ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, 1994 as amended and subsequently amended as per section 65. We find that there is no dispute as to the fact that buildings constructed by the appellant herein are allotted to the police personnel and the personnel working in jail department of the Government of Gujarat, the only point which requires to be considered in this case is whether the appellant herein has rendered services to a perso....