Appellants Provided Construction Services for Residential Complex under Rajiv Gruhakalpa Scheme; Apartments Sold to Beneficiaries.

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....Residential complex was constructed by the appellants and handed over to the implementing agency of the Rajiv Gruhakalpa Scheme which in turn sold the apartments to the beneficiaries. Therefore, prima facie, it has to be held that appellants have rendered construction of residential complex service - AT....