2010 (5) TMI 136

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..... operty remain with the appellants till the construction was over and the residential units were handed over to the ultimate buyers. Hence, the case squarely falls under paragraph 3 of the Circular No.108/2/2009-ST dated 29.1.2009 which was not available at the material time when the original order was passed. Held that-in the light of the decision of Ardra Associates Vs. CCE, Calicut, set aside th .....

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..... the land and subsequently built the houses / flats thereupon which were transferred to the customers after the construction was completed. As such, the ownership of the property remain with the appellants till the construction was over and the residential units were handed over to the ultimate buyers. Hence, the case squarely falls under paragraph 3 of the Circular No.108/2/2009-ST dated 29.1.200 .....

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