2016 (11) TMI 581

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.... Advocate for the Respondent Per Mr. Anil G. Shakkarwar : This appeal is filed by the Revenue against Order-in-Appeal No.GZB/EXCUS/000/APP/220/14-15 dated 26.11.2014. 2. The brief facts of the case are that the respondent was awarded with construction of 54 staff quarters by Ghaziabad Development Authority. The respondents are registered for service tax under the category of construction ....

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.... The Ld. Commissioner (Appeal) through his Order-in-Appeal No. 220/2014-15 dated 26.11.2014, has held that the definition of residential complex under Section 65(91a) of the Finance Act, 1994, excludes - the residential units from the levy of service tax, when the residential complex is used for self and not sold for any consideration to any prospective buyers and that the said quarters were const....

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.... or for any other agency. Therefore, said certificate is not concrete evidence. Further, the Revenue has raised another ground that in the case of clarification issued by CBEC dated 24.05.2010, Government of India was service receiver and Ghaziabad Development Authority is not government and the staff quarters are whether for government staff or not on that there is no factual evidence. 4. The ....