1986 (3) TMI 7

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..... ing questions have been referred by the Tribunal as questions of law arising out of its order for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the services rendered by the assessee in providing electricity, use of lifts, supply of water, maintenance of staircase and watch and ward facilities to the tenants constituted separate activities distinct f .....

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..... ng Co. (P.) Ltd., where the judgment was delivered on March 12, 1981. Following the said judgment, we answer both the questions in the affirmative and against the Revenue. Question No. (3) is ancillary to question No. (2) and in view of the answer to question No. (2), we answer question No. (3) in the affirmative and against the Revenue. In the facts and circumstances of the case, there will .....

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