(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.Kalpesh N.Shashtri, learned counsel appearing for the Department in this Tax Appeal.
2. We formulate the substantial questions of law as under:
1. Whether the construction activity being performed/undertaken by the society as a service to its members, is a taxable activity or not ?
2. Whether the CESTAT has committed error in interpreting the Board's circular No.108/2/009-ST dated 29.1.2009 by not distinguishing a co-operative housing society, which is providing service to its members from a developer/promoter ?
3. Similar question came up for consideration before the Division Bench of this Court in Tax Appeal No.1550 of 2010 in Commissioner of Service Tax v.M/s. Sujal Developers decided on 22.4.2011 wherein this Court has considered two questions as proposed by the appellant in this Tax Appeal and has dismissed the Appeal. After hearing the learned counsel for the department, we do not find any reasons to take a contrary view. We do not find that any substantial question of law arises for consideration by this Court. We therefore, dismiss this Appeal and decide the Appeal against revenue and in favour of the assessee as it is covered by the aforesaid decision of the Division Bench dated 22.4.2011.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top