2021 (2) TMI 1078

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....AL) Dr Sanjiv Agarwal, Chartered Accountant for the Appellant Shri Vivek Pandey , Authorised Representative for the Department ORDER The relevant facts for disposal of the present appeal is that M/s. Rail Land Development Authority (hereafter referred to as RLDA) is engaged in providing taxable service pertaining to commercial development of vacant rail land by construction of multifun....

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....iv Agarwal, learned Chartered Accountant for the Appellant and Shri Vivek Pandey, learned Authorised Representative for the Department. 4. It is submitted by the learned Counsel for the appellant that RLDA had awarded as many as 13 projects for redevelopment of the vacant land of the railways for construction of multifunctional complexes on long term lease for a period of 45 years except in one....

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....t order under challenge was announced on 27.3.2015 while the termination of Development Agreement with respect to Sarai Rohilla Railway Station happened on 6.8.2015. Thus the adjudicating authority below had no opportunity to take into consideration the said termination. Consequent thereto the quantum of demand has to vary. Learned Counsel has accordingly requested for remanding the matter to the ....