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2016 (11) TMI 581 - CESTAT ALLAHABAD

2016 (11) TMI 581 - CESTAT ALLAHABAD - TMI - Levy of tax - construction of residential complex - The grounds of appeal, inter alia, including that the certificate dated 04.12.2010 issued by Ghaziabad Development Authority to the effect that the complex is being constructed by respondent to this appeal are 54 staff quarters does not clearly indicate as to for whom Ghaziabad Development Authority is getting them constructed whether for themselves or for any other agency. Therefore, said certificat .....

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, (A.R.) for the Appellant Shri Rajesh Chibber, Advocate for the Respondent Per Mr. Anil G. Shakkarwar : This appeal is filed by the Revenue against Order-in-Appeal No.GZB/EXCUS/000/APP/220/14-15 dated 26.11.2014. 2. The brief facts of the case are that the respondent was awarded with construction of 54 staff quarters by Ghaziabad Development Authority. The respondents are registered for service tax under the category of construction of residential complex. It appeared to Revenue that the constr .....

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12.2010 from Ghaziabad Development Authority indicating that the said 54 quarters were staff quarters. The Original Authority confirmed the demand and imposed equal penalty. The respondent preferred an appeal before Ld. Commissioner (Appeal). The Ld. Commissioner (Appeal) through his Order-in-Appeal No. 220/2014-15 dated 26.11.2014, has held that the definition of residential complex under Section 65(91a) of the Finance Act, 1994, excludes - the residential units from the levy of service tax, wh .....

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