Commissioner of Central Excise Service Vs. Nithesh Estates Ltd

Decided On : Jul-04-2018

Court : Karnataka

LAW: Section 35, Section 35G of the Central Excise Act, the Finance Act, the Finance Act, Section 65(91a, the Finance Act, the Date of Judgment 04-07-2018, Section 65(105, the Finance Act, Section 65 of the Finance Act, Section 65(105, Section 65, the ‘Exclusion Clause, Section 73(1, the Finance Act

CARDINAL: 1/28, 071, No.8, 2/28, 6, 1, 3/28 2, 1.Whether, 5/28, 7.1, 6/28, 24.05.2010, 3, 7/28, 8/28, 9/28, 4, 10/28, 3,32,467, 63,34,36,920/-, two, 3, three, 11/28 1, 85,54, 2, 3, 5, 12/28, 38.00, twelve, one, 13/28, 7, 15/28, 16/28, 17/28, 18/28, 1994.13, 3, 19/28, 20/28, 14, two, 21/28, 22/28, 175, 1956.17, 18, 23/28, 24/28, 25/28, 23, 27/28, three

ORG: KARNATAKA, Central Excise Service Tax & Customs, C.R. Buildings Queens Road, Bangalore-560 001, Service Tax Service Tax, Domlur Bangalore-560, Nithesh Estates Ltd., 7th Floor, Nitesh Timessquare, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Customs, Excise & Service Tax Appellate Tribunal, Annexure-B & etc, Admission, Adv, Appellant - Revenue, the Levy of Service Tax, Bangalore, Toubro Limited, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Memorandum of Appeal, Tribunal, tax?.2, Tribunal, Circular, Tribunal, Show Cause Notice, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Tribunal, Customs, Excise & Service Tax Appellate Tribunal (, CSTAT, the Respondent - Assessee M/s. Nithesh Estates Limited, the Respondent Assessee M/s. Nithesh Estates Limited, Service Tax, the Exclusion Clause, Tribunal, the Central Board of Excise, Customs, Order, Central Government, Ministry of Urban Development Department, National Building Construction Corporation, Service Tax as Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., NBCC, the Government of India, Circular, NBCC, Contractors, Service Tax, NBCC, CESTAT, M/s. ITC Ltd., ITC, Date of Judgment 04-07-2018, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., ITC, the Ministry of Urban Development, GOI, NBCC, Central Government, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., GOI, GOI, NBCC, GOI, Ministry of Urban Development, NBCC, the Service Tax, NBCC, GOI, Service Tax, NBCC, Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Board, the Respondent assessee M/s. Nithesh Estates Limited, the Respondent Assessee M/s. Nithesh Estates Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Contract, the Developer, M/s. Nithesh Estates Limited the Respondent Assessee, the Awarder of the Contract, Multi-Storeyed Residential Apartment Complex at Site, the Developer (M/s. Nithesh Estates Limited, Larsen & Toubro Limited, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., NSC Provisional, Revenue, Clauses of the, M/s. ITC Limited, the Developer M/s. Nithesh Estates Limited, the Developer M/s. Nithesh Estates Limited, the Works Contract Tax, Service Tax, Municipal Land Tax, M/s. L & T Limited on which Service Tax Liability, L & T Limited, the Respondent Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Assessee Developer M/s. Nithesh Estates Limited, M/s. ITC, the Respondent assessee M/s. Nithesh Estates Limited, Service Tax, the Exclusion Clause of Section 65, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., 14/28 Company, Managerial Staff, the Exclusion Clause, the Respondent Assessee M/s. Nithesh Estates Limited, ITC, the Respondent Assessee M/s. Nithesh Estates, Service Tax Liability, the Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Tribunal, Court, the Respondent Assessee M/s. Nithesh Estates Limited, M/s. L & T Limited, the Respondent Assessee M/s. Nithesh Estates Limited Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Principal Contractor, the Awarder of the Contract, M/s. ITC Limited, M/s. L & T Limited, the Service Tax Liability, Service Tax, M/s. L & T Limited, the Respondent Assessee M/s. Nithesh Estates Limited, the internal Auditors of the Department.12, ITC Limited, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Circular No.108/2/2009-S.T., the Central Board of Excise and Customs, 01/07/2010, Paras 3 & 4 of the Circular, the Board, the Transfer of Property Act, Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Advance Ruling Authority, Circular, Tribunal, the Principal Contractor, M/s. Nithesh Estates Limited, the Awarder of the Contract, M/s. ITC Limited, the Respondent Assessee M/s. Nithesh Estates Limited, The Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., M/s. L & T Limited, the L & T Limited, the Service Provider to Respondent Assessee M/s. Nithesh Estates Limited, Service Tax, Circular, the ITC Limited, Managerial, the ITC Limited, the Appellant Revenue, the Respondent Assessee M/s. Nithesh Estates Limited, Apex Court, B.M. LALL, Legal Representatives & R.N. Dutta Vs, India) Ltd., Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Supreme Court, a Limited Company, Company, the Respondent Assessee M/s. Nithesh Estates Limited, ITC Limited, Contract, M/s. Nithesh Estates Limited to M/s.Larsen, Toubro Limited, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Respondent Assessee M/s. Nithesh Estates Limited, the Respondent Assessee M/s. Nithesh Estates Limited to M/s.Larsen, Toubro Limited, Service Tax, M/s. L & T Limited, The Central Board of Excise and Customs, 01/07/2010, Circular No.108/2/2009-S.T., M/s. ITC Limited, the Promoter/Builder/Developer (M/s. Nithesh Estates Limited, Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Design, Planning and Construction, Service Tax, Court, Contemporenea Expositio Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., the Central Board of Excise, Customs, the Respondent Department, Circular, the Service Tax, Toubro Limited, the Respondent Assessee M/s. Nithesh Estates Limited, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Tribunal, Circular, the Government of India Department, NBCC, M/s.ITC Limited, Managerial Staff, the Departments of Government or Government Companies, the internal Auditors of the Department.25, Tribunal, Date of Judgment, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Service Tax, Tribunal, Service Tax on the Respondent Assessee, Service Tax, Central Excise, Service Tax & Customs Vs, Nithesh Estates Ltd., Sd/-

NORP: BENGALURU, Site

PERSON: VINEET KOTHARI, JUSTICE S.SUJATHA, K.M. Shivayogiswamy, M.G. Road Bangalore-560 001, K.S. Ravishankar, Bangalore, Vineet Kothari, K.M. Shivayogiswamy, K.S. Ravishankar, Adv, Order, Order, K.M. Shivayogiswamy, Rs.71.00 Crores, Larsen, Rs.34, NSC Scope, Shivayogiswamy, Residential Complex, Shivayogimath, K.S.Ravishankar, Residential Complex, Order, Officers, Contract, Sd/-, BMV

DATE: P.B. 5400, 2018, 16-07-2015, this day, 1944, 2018, 1994, 24-05- 2010, 08-07-2009, 1994, 2018, 4/28 3, 16/07/2015, 1994, 2018, 16/07/2015, 2018, 2018, 2010, October 2008, two years, 2018, 30/03/2007, 2018, 2018, the relevant year, March 2007 to March 2008, 1994, 2010, 2018, March 2007 to March 2008, 1994, appeal.11, 2018, 2018, 29/01/2009, 29/01/2009, 2018, 2018, 29/01/2009.15, 2018, 29/01/2009, 2018, 2018, 2018, 2018, 1994, 2018, 27

GPE: C.E.A., C.E.A., the Respondent Assessee, the Respondent Assessee, New Delhi, 24/05/2010, 24/05/2010, the Respondent Assessee

WORK_OF_ART: Residential Complex, Date of Judgment 04-07-2018, Residential Complex, Date of Judgment 04-07-2018, Date of Judgment 04-07-2018, Date of Judgment 04-07-2018, Date of Judgment 04-07-2018

ORDINAL: first

FAC: Limited