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TMI Blog2019 (7) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... eet Singh, Sr. Standing Counsel with Ms.Suhani Mathur, Advocate for Respondent No.2. Mr. Anil Dabas with Mr. Praveen Kumar, Advocates for UOI. O R D E R CM APPLs.20748/2019 (delay) and 20749/2019 (delay) 1. For the reasons explained in the applications, the delay in filing and refiling the review petition is condoned and the applications are allowed. REVIEW PET.187/2019 2. This review petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions for determining the extent and the value of the goods and the land or any undivided share in the land separately has now been provided in Rule 2A, the very basis on which this Court struck down Section 65 (105) (zzzh) of the Finance Act, 2010 in Suresh Kumar Bansal (supra) stood removed. 3. Mr. Rajan Bhatia, learned counsel appearing for the Respondent, on the other hand points out that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cope,this Court did not propose to examine that issue since the entire argument revolved around the scope of taxable service as envisaged in Section 65 (105) (zzzh) of the Finance Act, 2010 which is specific to 'construction of complex'. Therefore, there is merit in the contention of the learned counsel for the Respondent that the amendment to Rule 2A of the Rules would not advance the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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