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2014 (4) TMI 487 - AT - Service TaxDemand of service tax - Work contract or site formation service - inclusion of the value of land - Held that:- one of the main grounds taken by learned counsel before the original adjudicating authority that the service rendered by the appellant is to be classified as ‘works contract’ and not as ‘site formation’ has not been discussed but not accepted. This should have been considered in detail by the Commissioner based on the submissions made by the appellants - Therefore, matter remanded back - Decided in favour of assessee.
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