No Service Tax if completion certificate issued before July 01 2010 for Mall construction

H.C. Buildcon Pvt. Ltd. Vs Commissioner, Central Excise & CGST Alwar (CESTAT Delhi) As regards the second submission regarding the certificate dated March 31, 2010 issued by the Regional Manager, RIICO, a perusal of the said certificate would show that it was issued by the Regional Manager RIICO in connection with the commercial plot allotted to the appellant. It states that the construction was done by the appellant as per the sanctioned plan and RIICO norms and the property may be used for commercial activities as per the terms and conditions of the allotment. This communication was sent...