2019 (1) TMI 1593

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....ICAL) For the Appellant : Shri Rajesh Chhibber (Advocate) For the Respondent : Shri Sandeep Kumar Singh (Dy.Commr.) (A.R.) ORDER Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Rajesh Chhibber, learned Advocate and Shri Sandeep Kumar Singh, learned Dy.Commr. (A.R.), we note that there are three issues involved in the present appeal. We deal each issue sepa....

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....ion of residential complex. (b) The learned A.R. has agreed that the said case law is squarely applicable in the present case. (c) On perusal of record we find that Revenue has not brought any positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system. We, therefore, hold that the precedent decision ....

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....The third issue involved is related to certain purchase orders received by the appellant in respect of supplies to stadium where the stadium was the property of Ghaziabad Development Authority. The dispute is whether appellant has provided services or they have supplied only the goods. The Revenue's contention is that appellant could not produce any sufficient evidence to establish that they have ....