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2019 (1) TMI 1593 - AT - Service TaxResidential Complex Service - services provided by the appellants for construction of Madhuban Bapudham Yojana for Ghaziabad Development Authority - HELD THAT:- Revenue has not brought any positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system - the decision in the case of Rajeshwar Builders v. Commissioner of Central Excise, Ghaziabaed [2018 (8) TMI 821 - CESTAT ALLAHABAD] where it was held that in respect of identical issue where Madhuvan Bapudham Scheme residential units were constructed that since the said activity did not satisfy the definition of residential complex inasmuch as there were no common facilities such as park, lift, community hall etc., the constructed premises did not satisfy the definition of residential complex - Service Tax demand of around ₹ 31.00 lakhs on account of same along with interest and penalty is not sustainable and the same is set aside. Services provided for establishment of an electrical sub-station - HELD THAT:- The same is exempted through Notification No.45/2010 dated 20.07.2010 and Notification No.11/2010-ST dated 27.02.2010 - Service Tax demand of around ₹ 20.00 Lakhs and around ₹ 41,000/- confirmed in respect of services provided for establishment of electrical sub-station does not sustain - demand set aside. Nature of activity - service or supply of goods? - certain purchase orders received by the appellant in respect of supplies to stadium where the stadium was the property of Ghaziabad Development Authority - HELD THAT:- The appellant if provides services to such organization, they are not services to commercial organization and therefore not subjected to Service - demand set aside. Appeal allowed - decided in favor of appellant.
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