2016 (11) TMI 1555

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..... ta, Advocates For The Respondents/: Rajeev Ranjan, Joint Commissioner, (AR) Dr. Satish Chandra, J. (President) 1. The present appeal is filed by the appellant against the impugned order No. 10/Commr./ST/GZB/13-14, dated 30-8-2013 passed by Commissioner, Customs, Central Excise & Service Tax, Ghaziabad. The brief facts of the case are that the appellant-assessee had constructed the flats for Sah .....

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..... ppellant and Shri Rajeev Ranjan, AR for the department. 3. After hearing both the parties and on perusal of the record, it appears that as per the scheme, houses were allotted without any consideration, i.e. free of cost to the weaker section of the society on lease basis. Ownership of the flats is always with the Government of U.P. Section 65(91a) defines the residential complex and its explanat .....

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