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TMI Blog2016 (12) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... i Rohan Pahwa, Advocates the Appellant (s) Shri D.K. Deb, Asstt. Commissioner (AR) for the Respondent(s) ORDER The appellant, M/s Ashish Singh Contractor, is in appeal against the Order-in-Appeal No.NOI/EXCUS/000/APPL/155/13-14 dated 30.07.2013, passed by Commissioner (Appeals) Customs & Central Excise, Noida. 2. Brief facts of the case are that the appellant is registered under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic are not chargeable to service tax, therefore the amount charged by the appellant in respect of such amenities was not leviable to service tax. This way the appellant did not pay service tax amount of Rs. 30,62,770/-(including Ed. Cess & SHE Cess) on the gross value of Rs. 2,66,85,478/-, collected during the period of June 2006 to March, 2011, as the construction of park, road & swimming pool ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax of Rs. 30,62,770/- U/s 73 of the Finance Act, 1994, along with interest under Section 75 of the Finance Act, 1994. Being aggrieved the appellant preferred the present appeal. 3. The Ld. Advocate for the appellant, assailing the impugned order, has urged the various main grounds, which are as under: 3.1 The appellant has stated that the impugned order draws a conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises Ltd. (vi) Mr. Shaym Sunder Chaudhary in his statement mentioned that the sources of the fund for the projects of Jaypee Greens are collected from their customers and sometimes provided by their corporate office. It was also stated by him that the cost of common areas like wall, boundaries and other facilities are included in the cost of flats on proportionate basis. (vii) M/s Jaiprak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l complex or not. This issue is settled by the various decisions of the Tribunal, High Court as also by the Apex Court. Accordingly, considering the subsequent rulings of the Hon'ble Supreme Court, particularly in the case of L & T and others Vs. CCE reported in 2015(39) STR 913. We set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudication, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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