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2016 (9) TMI 845 - CESTAT AHMEDABAD

2016 (9) TMI 845 - CESTAT AHMEDABAD - TMI - Demand alongwith interest and penalties - Real Estate Agent Service - development of the plots and carry out the jobs/functions summarised in the agreement - whether service charges received on the works referred to in the agreement, attract service tax under the category of construction services of residential complex service - Held that:- it is found that in the Alokik Township Corporation vs. Commissioner of Central Excise & Service Tax, Jaipur-I [2 .....

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ant with consequential relief - Appeal No. ST/202/2008 - Order No. A/10876 / 2016 - Dated:- 6-9-2016 - Dr. D. M. Misra, Hon ble Member (Judicial) And Mr. P. M. Saleem, Hon ble Member (Technical) For the Appellant : Shri Amit Laddha, Advocate For the Respondent : Shri G. P. Thomas, Authorised Representative ORDER Per Dr. D. M. Misra This is an appeal filed against order-in-appeal No. 101/2008(STC)/ID/Commr.(A)/Ahd. dated 25.09.2008 passed by the Commissioner (Appeals) Central Excise, Ahmedabad. 2 .....

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ement, attract service tax under the category of construction services of residential complex service involving service tax of ₹ 6,03,187/- for the period from October 2005 to March 2006. On adjudication, the demand was confirmed and penalty of equal amount under Section 78 and also penalty under Section 76 of the Finance Act, 1994 had been impsoed. Aggrieved by the said order, the appellant preferred an appeal before Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, t .....

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in the said plots, he has submitted a certificate issued by the society. 4. Ld. AR for the Revenue reiterates the findings of the Commissioner (Appeals). 5. Heard both sides and perused the records. We find that in the Alokik Township Corporation s case (supra) involving similar facts and circumstances, the Tribunal taking into consideration the development work undertaken by the appellant therein observed that such development of plots would not fall within the scope of the construction of comp .....

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