Held - As far as the consideration separately shown to have been collected towards basic infrastructure charges, it is seen that the same are done to provide the basic infrastructure facilities like electricity access up to the plot, water and sewerage access up to the plot and roads, etc. These are mandatory requirement for release of plots and the plots become the saleable plots only after the provision of these basic infrastructure and faci.....

Held - In our opinion, the 'Construction services' and the 'ancillary services' provided by the applicant are not naturally bundled and are not supplied in conjunction with each other in the ordinary course of business with main supply. These are the facilities/amenities provided by the applicant to its customers for the limited period because, for these facilities created the customers have not been given perpetual rights. The amount or consi.....

Held - The 'Construction services' and the 'other services' provided by the applicant are not naturally bundled and are not supplied in conjunction with each other in the ordinary course of business with main supply. These are the facilities/amenties provided by the applicant to its customers for the limited period because, for these facilities created the customers have not been given perpetual rights as per the said agreement (please refer t.....