2016 (9) TMI 845

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....Laddha, Advocate For the Respondent : Shri G. P. Thomas, Authorised Representative ORDER Per Dr. D. M. Misra This is an appeal filed against order-in-appeal No. 101/2008(STC)/ID/Commr.(A)/Ahd. dated 25.09.2008 passed by the Commissioner (Appeals) Central Excise, Ahmedabad. 2. Briefly stated the facts of the case are that the appellant during the relevant period registered with the d....

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....appeal before Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate for the appellant submits that the development of plots by construction of internal roads and other facilities, cannot be classifiable under construction of residential complex service. He submits that said issue has been settle by this Tribunal in the case of Alokik Township....

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....of the agreement, it is clear that the appellant s activity is only of developing the land belonging to GHP for township, which comprises of levelling of the land, demarcation of plots/shops/business premises, construction of boundary wall surrounding the township, construction of roads as per the norms of JDA, erection of the iron poles with lamps, panels, MCBs etc. underground cabling work inclu....

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....nd from the appellant firm by treating their activity as taxable under Section 65(105)(zzzh) as construction of complex service upto 30-5-2007 and under Section 65(105)(zzzza) as Works Contract Service w.e.f. 1-6-2007 is not sustainable. The impugned order, therefore, is set aside. The appeal as well as stay application are allowed. The miscellaneous application also stands disposed of." 6. In ....