2016 (9) TMI 845

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..... on services of residential complex service - Held that:- it is found that in the Alokik Township Corporation vs. Commissioner of Central Excise & Service Tax, Jaipur-I [2014 (7) TMI 1017 - CESTAT NEW DELHI] involving similar facts and circumstances, the Tribunal taking into consideration the development work undertaken by the appellant therein observed that such development of plots would not fall .....

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..... Briefly stated the facts of the case are that the appellant during the relevant period registered with the department for providing taxable service under the category of Real Estate Agent Service. They had entered into an agreement on 03.02.2005 with Bopal Shobhan Co-operative Housing Society Ltd., for development of the plots and carry out the jobs/functions summarised in the said agreement. Sho .....

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..... ntial complex service. He submits that said issue has been settle by this Tribunal in the case of Alokik Township Corporation vs. Commissioner of Central Excise Service Tax, Jaipur-I 2015 (35) S.T.R. 859 (Tri.-Del.). Further in support of their contention that they have not constructed bunglows in the said plots, he has submitted a certificate issued by the society. 4. Ld. AR for the Revenue .....

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..... er the norms of JDA, erection of the iron poles with lamps, panels, MCBs etc. underground cabling work including laying of optical fiber cables, laying of construction of open as well as underground drainage lines, as per the norms of JDA, development of water harvesting system, construction of underground as well as overhead tanks for storage of water, laying of underground water pipelines in the .....

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..... l as well as stay application are allowed. The miscellaneous application also stands disposed of. 6. In view of the above judgement of this Tribunal, we do not see any reason to record a different finding, as the facts are identical in both the cases. In the result, the impugned order is set-aside and the appeal is allowed with consequential relief, if any, as per law. ( Operative part of .....

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