2020 (2) TMI 1396

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....icial Member And Hon'ble Mr. P. Anjani Kumar, Technical Member For the Appellant : Shri K Hariharan, CA, Hari And Vasu, Chartered Accountants For the Respondent : Shri Rama Holla, Superintendent(AR) ORDER PER : ANIL CHOUDHARY Heard the parties. The period of dispute is 01.01.2006 to 31.03.2008. 2. There are two issues involved in this appeal - firstly whether admittedly in ca....

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..... Thus, prior to 01.06.2007, we hold the activity is not taxable. 4. As regards the second issue, the same is split into two parts. i. The first part is construction for Indian Navy, being flats construction for their personnel (MAP). As such flats / apartments were not made for sale and construction is for one principal (the Ministry of Defence), the same is held to be not taxable in ....

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.... the assumption that the contractor/assessee has supplied all the material involved in the civil construction. Thus we hold that the appellant is not entitled for the 67% abatement under the said notification. However, we hold that appellant is entitled to deduction of material component actually used by them in construction of the projects - Seawood Apartment. Appellant have also submitted that t....