2012 (7) TMI 319

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....Archana Wadhwa:   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard ld. AR appearing for the Revenue. Nobody appeared for the respondents.   2. The respondents are developers/dealers and undertake activity of construction on their own land for residential plots which are ultimately sold by them to the prospective bu....

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.... clearly show that the construction activities which the petitioners have been undertaking, are in respect of the petitioners own work and it is only the completed construction work, which is sold by the petitioner company to the buyers who may have made agreements for sale before the construction had actually stated or during the progress of the construction activity or at the end or completion o....