TMI Blog2018 (6) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... uhati High Court in the case of Magus Construction Pvt. Ltd.vs. UOI And Other [2008 (5) TMI 18 - HIGH COURT OF GAUHATI] dealt with identical situation and observed that transaction between the petitioner and the flats purchasers are purely a transaction for sale of the flats/premises and cannot be treated as contract for rendering of services of any nature whatsoever In the present case also, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion cost including other expenses such as municipal and LDA clearance etc. Assessee after construction of entire building allotted 35% of total constructed area to land owner. The assessee had no connection and involvement in sale of constructed area belonging to the land owner. After substantial construction of building, the assessee opened the offer of sale of its share of constructed area. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides, represented by Shri Dharmendra Kumar (CA) and Shri Mohd. Altaf (A.R.), we note that the issue stands considered by various judicial as also quasi judicial authorities. The Hon‟ble Gauhati High Court in the case of Magus Construction Pvt. Ltd.vs. UOI And Other reported as 2008-(SR1)-GJX-0196-GAU and 2008-(011)-STR-0225-GAU dealt with identical situation and observed that transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility falling upon them. There is no dispute about the said fact. As such the above decision of the Hon‟ble Gauhati High Court is fully applicable to the facts of the present case. We also take note of the Tribunal decision in the case of CCE Kanpur vs. VEE AAR Developer, New Delhi 2012-(037)-STT-0109-(CESTAT) wherein by following the precedent decision,the activities of raising of flats und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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