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2015 (11) TMI 333 - CESTAT MUMBAI

2015 (11) TMI 333 - CESTAT MUMBAI - 2016 (41) S.T.R. 119 (Tri. - Mumbai) - Construction of residential quarters for staff of New Parli Thermal Power Station - Residential Complex or Commercial complex service - Held that:- Revenue has not contested the finding of adjudicating authority in other grounds of appeal strongly. It is also undisputed that the residential buildings constructed by the appellants are allotted by New Parli Thermal Power Station Ltd. as quarters for residential purposes to .....

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ed by the Revenue against Order-in-Appeal No. AGS(159)32/2011 dated 15.09.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the taxability of the services rendered by the respondent assessee. Respondent assessee had constructed residential quarters for staff of New Parli Thermal Power Station and it is the case of the Revenue that such construction of staff quarters could be categorized under Residential Complex Services. A show cause notice was i .....

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appeal filed by the Revenue we find from the grounds, as taken by the Revenue is basically revolving upon the definition of Residential Complex Services and CBEC circular no. 96/7/2007-ST. 5. We find that the first appellate authority while rejecting the appeal filed by the revenue has recorded the following findings. 8. I have carefully gone through the appeal file, documents available on records and submission made during the course of personal hearing. From the records, I find that the appea .....

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