2015 (6) TMI 869

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant : Mr Shankar Bala, Chartered Accountants For the Respondent : Mr Mohd Yusuf, Addl Commissioner (AR) ORDER Per: B S V Murthy: The appellant is a special purchase vehicle set up by Ramky Group to implement the pharma project envisaged by the Government of Andhra Pradesh for development of Pharma City near Visakhapatnam. Accordingly the appellant, was provided 2120 acres of land by A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plots to their customers in pharma city, has been considered as a service provided as service for preferential location. It was submitted by the learned CA that there is no specific development carried out at the request or for a particular buyer and what the appellant is doing is selling the developed plots to the customers and the customer has no choice as to what kind of infrastructure or speci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... having extra advantage which attracts extra payment over and above the basic sale price." We are unable to agree with the submission that the definition covers only provision of preferential location but excludes development of a complex by a builder of a commercial complex and obviously, in the case of the appellant, the appellant has developed the complex. Pharma city is nothing but a commer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner, Ranchi Zone [2012 (26) STR 401 (Jhar.)] and Sports Club of Gujarat Ltd. vs. Union of India reported in Special Civil Application No. 13654,13655,13656 of 2005 and prima facie , we find that the amounts collected by the appellant for the services rendered are covered by the decisions cited by us. Therefore, appellant has prima facie merit in their favour. 4.3 As regards the third de....