2019 (7) TMI 215

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....r the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 21.08.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants filed an application claiming refund of Rs. 5,36,845/- on 20.03.2017 being the amount paid as Ser....

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....rder, the appellant filed appeal before the Commissioner who upheld the Order-in-Original. 3. Heard both the parties and perused the records. 4. Learned Consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of residential complex. He further submitted that this issue is no mo....

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....uished to the Government and hence the same is not the common properties of the owner rather it is public property which cannot be considered as common facilities and he has also brought on record the Relinquishment Deed. It is his further submission that the project is not a gated community as the park and roads have been relinquished to the Government. The same is clearly mentioned in the agreem....

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.... (15) GSTL J120 (SC). 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that in the present case, there is a separate agreement entered between the appellant and the contractor for construction of the individual house for which separate approval has been sanctioned. Further, I f....