TaxTMI 
TaxTMI 
2019 (1) TMI 1117
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.... 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 confirmed under the Construction of Resi....
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..... 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 as follows:- "(91a) "residential comple....
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....ices 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 construction of residential complex service. We, therefore, set aside....