2019 (3) TMI 1280

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.... Anil G. Shakkarwar, Member (Technical) Shri Shambhu Chopra (Advocate) for Appellant Shri Gyanendra Kumar Tripathi (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was engaged in providing services under the category of 'Construction of Residential Complex Services'. The appellant sold One flat No.SKB-201 on 23/07/2012....

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....ed as a taxable service. During the course of adjudication the appellant also produced a certificate of completion dated 18/07/2012 issued by Shri Amit Sharma, architect and sought waiver from payment of service tax. 3. The Lower Authorities have considered all the contentions of the appellant and have observed that inasmuch as the Competent Authority which is Government or any Authority author....

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....d with the Council of Architecture constituted under Architect Act, 1972 is a Competent Authority to issue a completion certificate. However, we note that in terms of the said order the architect is also required to be authorized under any law for the time being in force, to issue of completion certificate in respect of residential or commercial or industrial complex, as a pre-condition for its oc....

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....y agrees that the sale of the flat was completed on 23/07/2012 whereas even as per the letter of the Mathura Vrindavan Development Authority the building was not completed by November, 2013. On further being questioned the learned advocate submitted that the application for issuance of such completion certificate was made by the appellant to the Development Authority only on 14/11/2013 i.e. much a....