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Commissioner of Central Excise, Raipur Versus M/s. Shubh Projects & Constructions P Ltd.

Whether the activity of construction of residential complex by the respondent, in terms of agreement entered into with M/s. Jindal Power Ltd, for the occupation of flats by their employees, would attract Service Tax liability under the category of ‘construction of residential complex’ or not? - Held that: - Reference can be made to the decision of Tribunal in the case of Commissioner of Central Excise, Aurangabad vs. Mall Enterprises [2015 (11)333 - CESTAT MUMBAI] as also to the decision in the .....

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- Appeal rejected - decided against Revenue. - Service Tax Appeal No. 60 of 2011 - ORDER NO. FO/54774 /2016 - Dated:- 2-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V Padmanabhan, Member (Technical) Shri Sanjay Jain, AR for the Appellants Shri A K Batra, Advocate for the Respondent Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner, Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri Sanjay Jain, learned Authorised .....

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espondent, the Commissioner has considered the Boards Circular No. 332/35/2006 TRU dated 1.8.06 as also the Tribunal precedent decision. For better appreciation, we reproduce the relevant paragraph from the Commissioner s order as under: 7.1.3 The implication of the above ruling to my mind is that JPL were well within their right to use the residential units in whatsoever manner as long as the prescribed stipulations governing the term residential use are not getting violated. That the quarters .....

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