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2016 (2) TMI 71 - CESTAT NEW DELHI

2016 (2) TMI 71 - CESTAT NEW DELHI - TMI - Construction of residential complex services and renting of immovable property services - applicant is a Rajasthan Housing Board and Constructing residential flats / complex on behalf of State Government and lease out the said flats to the intended buyers and charging lease rent on yearly basis - Held that:- independent units have been constructed in a colony are not covered in construction of residential complex - for the demand raised under the catego .....

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Ashok Jindal, Member (J) And R K Singh, Member (T) For the Appellant : Shri Sanjiv Agarwal, CA For the Respondent : Shri Amresh Jain, AR ORDER Per Ashok Jindal The demand of service tax has been confirmed against the applicant under the category of construction of residential complex services and renting of immovable property services along with interest and various penalties under the Finance Act, 1994. 2. The facts of the case are that applicant is a Rajasthan Housing Board and Constructing r .....

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ey are covered by renting of immovable property service. Consequently, after issuance of show cause notice, demand of service tax along with interest were confirmed and penalties were also imposed. 3. The learned Counsel for the applicant submits that the applicant is only covered by the definition of construction of residential complex as also has not constructed 12 flats in a building, therefore, they are not covered by residential complex service in the light of decision of this Tribunal in t .....

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