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C.C.E. & S.T., Ghaziabad Versus Raj Kumar Tyagi

2016 (11) TMI 581 - CESTAT ALLAHABAD

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 .....

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nue has raised another ground that in the case of clarification issued by CBEC dated 24.05.2010, Government of India was service receiver and Ghaziabad Development Authority is not government and the staff quarters are whether for government staff or .....

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r, 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 construct .....

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elopment Authority during the period from 2007-08 to 2009-10 satisfied the definition of construction of residential complex. Therefore, the respondents were issued with a show-cause-notice dated 10.10.2012 demanding service tax amounting to ₹ .....

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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-A .....

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nd not sold for any consideration to any prospective buyers and that the said quarters were constructed by the landowner by engaging the services of construction service provider as residential staff quarters and as clarified by CBEC, through letter .....

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enue is in appeal before this Tribunal. 3. 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 a .....

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aised another ground that in the case of clarification issued by CBEC dated 24.05.2010, Government of India was service receiver and Ghaziabad Development Authority is not government and the staff quarters are whether for government staff or not on t .....

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