water supply
etc." The noticees have vehemently argued that the houses
constructed by them were standalone houses whereas a complex
require more than ... constitute a complex. It is a common knowledge
that the State Housing Board constructs housing colonies which
have a large number of houses
common knowledge that the
Corporation, though established for urban rail networks, does also
C/369, 370 & 537/2010
14
construct, repair and maintain roads
statement were specially within his
knowledge, viz., concealment of the 200 biscuits in his
earlier rented house till he constructed the present house
and shifted ... conceal them in the compound of the appellant without
appellant's knowledge for safe custody. It is not his case
that he had facilitated
order and what it contains. The knowledge of the party affected by
such a decision, either actual or constructive is thus an essential element
which
service provider".
3.2 that in the case at hand Cross Knowledge had sold
certain training/ question-answer modules to the Appellant in
consideration ... invoice
of one such installments payment made by the Appellant to
Cross Knowledge, stands enclosed (in appeal paper book).
Consequently, the transaction was a sales
category of „Residential Complex Service‟ does not
include a complex which is constructed by a person directly
engaging any other person for designing or planning ... consulting engineer‟s service. As such all the facts were in
the knowledge of the Revenue and no mala fide can be
attributed
from the jurisdictional Commissioner to the effect that it is the
common knowledge that the State Housing Board colonies have common
3
S. T. Appeal ... Revenue has taken the view that
these residential units have been constructed as part and parcel of a massive
colony. But, we note that Revenue
Board Of Control For Cricket In India vs Commr.Service Tax- Ii Mumbai on 10
3I Infotech Ltd vs Commissioner Of Service Tax Mumbai-Ii on 18 September, 2018
IN
Emco Limited vs Vadodara-Ii on 25 July, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE
