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2018 (9) TMI 920 - CESTAT ALLAHABADConstruction and Residential Complex Services - Demand alongwith Interest and penalties - time limitation - work for Noida Authority for development of Housing Pockets by providing and laying water lines, providing and laying sewer lines, construction of internal roads, construction of internal drains & culverts, development of parks, providing of water, sewer & electric connections etc. and construction of 544 HIG Houses Held that:- Tribunal in the case of Commissioner of Customs, Central Excise & Service Tax, Allahabad vs. Ganesh Yadav [2017 (5) TMI 1251 - CESTAT ALLAHABAD] has held that the flats constructed under “Works Contract” for the welfare of weaker section of the society cannot be held to be intended for commerce or industry. Time Limitation - Held that:- All the facts were in the knowledge of the Revenue and no mala fide can be attributed to the appellant - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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