TMI Blog2016 (12) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of this order and seek opportunity of hearing - appeal allowed by way of remand. - ST/50528/2014- CU[DB] - FINAL ORDER NO.70810/2016 - Dated:- 28-7-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri S.K. Pahwa Shri 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 service tax having the service tax registration no APUPS6857EST001 for provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of flat on proportionate basis. Therefore, the claim of the appellant that such facilities were for the public at large, is not acceptable. The appellant could not produce documents to substantiate their claim that these facilities were to be used by the common public. Therefore, a S.C.N. V()15Adj/Noida/Ashish/142/11/23749 dated 20.10.2011 was issued to the appellant. The adjudicating authority confirmed the demand of service tax of ₹ 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plex. In order to be a part of the residential complex it was required to be determined that Jaypee Greens project is a residential complex project in terms of the provisions of the Finance Act, 1994. Interestingly, in the entire order there is no such categorical finding. Accordingly, he prays for allowing the appeal. 4. The learned A.R. for the Revenue, relies on the impugned order. 5. Having considered the rival contentions, we find that the issues involved in this appeal is whether the roads and park are a part of a residential 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, particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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