2014 (11) TMI 1072

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....nam J. Rajagopalan, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) ORDER PER P.K. DAS 1. The applicants are engaged in rendering services under the category of "Commercial or Industrial Construction Service" and "Construction of Residential Complex Service". There is a demand of service tax on various categories as detailed in annexure to SCN. The adjudicating authority droppe....

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....further submitted that the applicant rendered the service in respect of construction of houses (TDIU) to Tsunami affected people and the government distributed the houses to the beneficiaries free of cost and therefore no tax should be levied. He submits that construction of nursing home would not come within the commercial or industrial purpose. 3. On the other hand, Ld. AR submits that the appl....

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.... 4. After considering the submissions of both sides and on perusal of records, we find that the Tribunal consistently granted stay in respect of demand of tax on the construction of houses by Tamil Nadu Police Housing Corporation Ltd. The submission of Ld. AR for Revenue would be considered at the time of appeal hearing. Regarding balance amount of tax, we find force in the submission of Ld. AR. ....