TMI Blog2019 (1) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... re any common facilities such as park, lift, parking space, community hall or affluent treatment system - the decision in the case of Rajeshwar Builders v. Commissioner of Central Excise, Ghaziabaed [ 2018 (8) TMI 821 - CESTAT ALLAHABAD] where it was held that in respect of identical issue where Madhuvan Bapudham Scheme residential units were constructed that since the said activity did not satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods? - certain purchase orders received by the appellant in respect of supplies to stadium where the stadium was the property of Ghaziabad Development Authority - HELD THAT:- The appellant if provides services to such organization, they are not services to commercial organization and therefore not subjected to Service - demand set aside. Appeal allowed - decided in favor of appellant. - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of department was that the said activity was construction of Residential Complex Service . The learned Counsel has submitted that this Tribunal in the case of Rajeshwar Builders v. Commissioner of Central Excise, Ghaziabaed reported at 2019 (20) G.S.T.L. 79 (Tri.-All) has held in respect of identical issue where Madhuvan Bapudham Scheme residential units were constructed that since the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty is not sustainable and the same is set aside. 3. The other issue is related to the services provided for establishment of an electrical sub-station. Both sides agree that the same is exempted through Notification No.45/2010 dated 20.07.2010 and Notification No.11/2010-ST dated 27.02.2010. We therefore hold that Service Tax demand of around ₹ 20.00 Lakhs and around ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.72633/2018 dated 13.11.2018 has held that Ghaziabad Development Authority is a body working under the State Govt. and therefore the appellant if provides services to such organization, they are not services to commercial organization and therefore not subjected to Service. We accept the arguments submitted by the learned Counsel and after having gone through the said Final Order we hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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