2015 (12) TMI 952

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....0311/2015, ST/120, 123, 141, 148, 149, 154, 170, 176, 192 & 198/2011 - -<br>Service Tax<br>Archana Wadhwa, Member (J) And B S V Murthy, Member (T) For the Appellant : Mr Rajesh Kumar, CA For the Respondent : Mr Pakshi Rajan, AR ORDER Per B S V Murthy Applications for rectification of mistake in Final Order Nos. 21770-21779/2014 dated 25.9.2014 have been filed by Revenue. 2. In the Final Orde....

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....account, tax would have been paid even prior to 1.7.2010. 3. It cannot be said that there is a mistake apparent from the records since it was not a point raised before us by the Revenue at all. Nevertheless, we consider that when an individual buyer purchases a flat/apartment in residential complex, what he is purchasing is an apartment or a flat and not a &#39;part of the complex&#39;. If the Re....