2018 (8) TMI 821

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....war, Member (Technical) Shri Rajesh Chhibber (Advocate) for Appellant Shri Gyanendra Kumar Singh (AC) AR for Respondent ORDER Per : Anil G. Shakkarwar Present appeal is directed against Order-in-Original No.14/COMM./ST/GZB/2013-14 dated 20.11.2013 passed by Commissioner, Customs, Central Excise and Service Tax, Ghaziabad. 2. Brief facts of the case are that the appellants were en....

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.... was adjudicated and the Original Authority has dropped the demand in respect of Erection Commissioning and Installation Service and Commercial and Industrial Construction Service. Further the Original Authority held that the appellant had provided service of construction of residential complex for two schemes namely VAMBAY, Nandgram and Madhuban House, Bapudham. Further he allowed abatement 67% u....

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....o be residential complex service and further he content though a single building was having more than 12 dwelling units but there were no facilities like park, lift, parking, common effluent treatment system plant etc., and, therefore, the services rendered by appellant did not qualify the definition of residential complex. 4. Heard the learned AR who has supported the impugned Order-in-Origina....

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....d the construction of such complex is intended for personal use as residence by such person." 6. We find that to qualify to be a residential complex the building or buildings should have a common area and one or more facilities of services such as park, lift, parking space, community hall, water supply or effluent treatment system, located within a premises. Further perusal of show cause notice....