2018 (3) TMI 1010

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....i C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the Appellant Shri Joseph Prabhakar, Advocate for the Respondents ORDER Per Bench The present appeals are filed by Revenue against the Order-in-Appeal No. 127/2011 dated 17.6.2011 and Order-in-Appeal No. 164/2010 dated 20.10.2010. 2. The facts in Appeal No. ST/541/2011 are that....

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....d the present appeals. 3. In respect of Appeal No. ST/45/2011, M/s. Lanco claimed refund of the service tax paid by the service provider (assessee) who was engaged for construction of quarters for the employees. Assessee claimed that since the construction of residential complex was meant for the personal use of the employees of M/s. Lanco, no service tax is payable and service tax paid by the ....

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....Nithesh Estates Ltd. vs. Commissioner of Central Excise 2015 (40) STR 815 (Tri. Bang.). 5. The ld. AR for Revenue justified the grounds of appeal. He referred to Board s Circular No. 332/16/2010-TRU dated 24.5.2010 in which the Board has clarified that service tax is not liable on construction of residential houses by the NPCC for Central Government officers. He further drew our attention to pa....

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.... complex comprising of (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for t....