TMI Blog2008 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... quently and therefore no service has been rendered for the ultimate flat owners – appellant’s contention that decision of SC in K. Raheja Development Corpn., is not applicable to their case, was not dealt by the lower authority – case remanded - ST/46/2007 - A-923/KOL/2008 - Dated:- 17-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Ms. Shivani Shah, C.A, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the flats for themselves and the land owner as a joint venture project. The sale of the flats to others has taken place only subsequently and therefore no service has been rendered for the ultimate flat owners by the appellants. She cites the decision of Hon'ble Allahabad High Court in the case of Assotech Realty Pvt. Ltd. v. State of U.P. - 2007 (7) S.T.R. 129 (All.) in this regard. She also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lower Appellate Authority has merely recorded as follows:- "After examination of the case records I am of the view that the Appellant's case stands squarely covered by the Apex Court's decision which has been rightly relied upon the Lower Authority. The inevitable conclusion is that the Appeal lacks merit, deserves dismissal which I direct." 5. It is required by appellate authorities to stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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