CESTAT-Allahabad : Where assessee had constructed individual residential flats/units/houses on a large plot of land, said service would not fall under category of ‘construction of complex service’

CESTAT, Allahabad Bench Beriwal Constructions Co. Vs. Commissioner of Central Excise & Service tax, Agra Section : 65(30a), 65(91a) and 65(105)(zzzh), Anil Choudhary, Judicial Member And Anil G. Shakkarwar, Technical Member Final Order No. ST/A/70747/2017-CU(DB) Appeal No. ST/70894/2016 CU(DB) July  27, 2017 Notification No. 25/2012 – ST, dated 20-6-2012 ORDER Anil Choudhary, Judicial Member -…

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