For Mega Exemption notification word ‘building’ includes shop and flats 

Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya Vs Commissioner Of CGST & CE (CESTAT Mumbai) The only objection which has been raised is to the word ‘building’ used in the Notification No 25/2012-ST whereas appellant are claiming exemption in respect of shop and flats purchased by them from the M/s Yog Reality. In the impugned order and during the course of arguments learned authorized representative has sought to distinguish the decisions of Asha Murarka & Others {Manu/WB/0282/2015 and in the case of Notified Area Committee Nangal Township [MANU/SC/0991/1999 from the f...