2023 (6) TMI 953

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.... ORDER No. 75741-75743/2023<br>Service Tax<br>HON'BLE MR. ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri K. K. Sanyal , Consultant for the Appellant Shri A. Roy , Authorised Representative for the Respondent ORDER Per Ashok Jindal : Both sides are in appeal against the impugned order. The assessee is in appeal for confirmation of the demand of ser....

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....aid order, both sides are in appeals. 3. The contention of the assessee is that vide CBEC Circular No.332/16/2010-TRU dated 24.05.2010, which clarified that in case the Government of India is service recipient and the service provided is directly to the Government of India for its personal use, the service tax is not leviable. It is further contended that they are the contractor and they are not ....

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....ax. 5. Heard the parties and considered the submissions made by both the sides. 6. It is not in dispute that the assesse is engaged in the construction of flat for Indian Army and West Bengal Power Development Corporation Limited and these residential complexes are for personal use of Indian Army and WBPDCL. The CBEC has clarified vide its Circular No.332/16/2010-TRU dated 24.05.2010, which is i....

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....gages a sub-contractor for carrying out the whole or part of the construction, then the sub-contractor would be liable to pay service tax as in that case, NBCC would be the service receiver and the construction would not be for their personal use." 7. We Further take note of the fact that in the case of Khurana Engg. Ltd. (supra), this Tribunal has observed as under : "Further, in view of the ....