SHRINANDNAGAR CO-OP. HOUSING SOCIETY LTD. Vs. CST

JUDGEMENT

(1.) SINCE the issue involved is same in all the appeals, even though different orders have been passed, a common order is being issued in respect of all the appeals.

(2.) THE facts of the case, in brief, are as follows:

(3.) LEARNED Jt. CDR, on the other hand, cites the decision of the Tribunal in case of Rohan Builders Ltd. v. CCE Bangalore : 2009 (13) STR 56 (Tri -Bang.), in support of his contention that the development includes construction of the residential complex and the appellants' contention that they were only owner of properties and providing it to the appellants, is not acceptable. He also reiterates the observations of the lower authority.