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Commissioner of Central Excise, Aurangabad Versus Mall Enterprises

2015 (11) TMI 333 - CESTAT 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. I .....

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horities are correct and in consonance of law. - Appeal disposed of. - Application no. ST/CO/14/12-Mum, Appeal No.ST/694/11-Mum - Final Order Nos. A/3229-3230/2015-WZB/STB - Dated:- 16-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathe .....

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011. 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 Ther .....

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d also proposing to impose penalties. 4. Appellant contested the show cause notice on limitation as well as on merits. The adjudicating authority after following due process of law, dropped the proceedings initiated by the show cause notice; aggrieve .....

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nue 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 .....

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3/2011 passed by the Additional Commissioner, Central Excise and Customs, Aurangabad. The issue to be decided by me is whether the grounds of appeal submitted in the appeal are sustainable in law. The only ground raised by the appellant for challengi .....

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refore, before deciding the appeal the exclusion clause given in the definition needs to be examined. The exclusion clause reads as under: but does not include a complex which is constructed by a person directly engaging any other person for designin .....

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n but also the ones which are intended for personal use of such person i.e. the owner of the complex. Further, the personal use has been clarified as put to use on rent or without any consideration. In the instant case the New Thermal Power Station, .....

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