2019 (1) TMI 1117

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.... Chhibber, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented Shri Rajesh Chhibber, Advocate for appellant & Shri Sandeep Kumar Singh, Deputy Commissioner for Revenue, we note that the appellant was engaged in Construction of Complexes and in the present case demand was c....

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....019 (20) G.S.T.L. 79 (Tri. - Allahabad). We note that Ld. A.R. has agreed that the issue is covered by the said Final Order of this Tribunal. We note that this Tribunal has held in Paras 5 & 6 of the said Final Order as follows:- "5. Having considered the rival contention and on perusal of record we find that definition of residential complex at Clause (91a) of Section 65 of Finance Act, 194 is....

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....gs 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 indicates that Revenue could not make out a case that there were any such common facilities. We, therefore, hold that the appellant in the instant case did not provide constr....