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M/s Hema Abodes Private Limited Versus The Commissioner C.C.E. &ST, Visakhapatnam

2015 (12) TMI 1540 - CESTAT HYDERABAD

Valuation - works contract service - non-monetary consideration - services provided to landlords for construction services under joint development agreement - waiver of pre-deposit - Held that:- appellant is not the owner of the land on which the con .....

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apartments on the other. Prima facie, it would appear that development of the property had been effected by construction of the 42 apartments, which were not handed over to the landowners as the consideration. It would, therefore, appear that the se .....

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14-12-2015 - Mr. G Raghuram, President and Mr CJ Mathew, Member(Technical) Shri M V Subba Reddy Advocate for the appellant Shri N Jagdish, Superintendent(AR) for the respondent ORDER M/s Hema Abodes Pvt Ltd has challenged the order-in-original no. Vi .....

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ering renting of immovable property service for the period from 2007-08 to 2011-12 besides interest and further imposing penalty under section 77 and 78 of Finance Act, 1994. Their application for stay of operation of the impugned order pending dispo .....

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of the land. The remaining apartments were either sold outright after completion of construction or were transferred to individuals with whom an agreement for construction had been entered into during the stage of project execution. During the releva .....

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easing out of commercial space to a corporate entity in one of the projects. 3. The Learned Counsel for appellant contended that they were not the owners of commercial premises alleged to have been leased to the corporate clients. It would appear tha .....

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, we do not consider it necessary to go into the merits of the issue. . 4. We note from the records that appellant is not the owner of the land on which the construction of apartments was executed by them. The owner(s) of the land were assigned 30 ap .....

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