TMI Blog2019 (5) TMI 1878X X X X Extracts X X X X X X X X Extracts X X X X ..... s sub-judiced before the Hon ble Apex Court, the present appeals cannot be disposed of on merits at this juncture. Thus, the matter arising out of the appeals should be remanded back to the original authority for a decision on merits, subject to ascertaining the outcome of the judgment to be delivered by the nine-judge bench of the Hon ble Apex Court. The appeals filed by the appellant are allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relates to determination of service tax liability on Construction of Residential Complex Service and Preferential Location and Development of Complex Services , defined under the Finance Act, 1994. For non-payment of service tax on such category of services for different period, the learned adjudicating authority has confirmed the service tax demand along with interest and also imposed penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax levy on preferential location and development charges in respect of Construction of Commercial, Industrial or Residential Complex under Section 65 (105)(zzzzu) ibid is constitutionally valid. The said judgment of Hon ble Bombay High Court was appealed against by M/s MCHI before the Hon ble Supreme Court, which was listed as Civil Appeal No. 9313 of 2012. On 30.03.2012, the Hon ble Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered view that the matter arising out of the appeals should be remanded back to the original authority for a decision on merits, subject to ascertaining the outcome of the judgment to be delivered by the nine-judge bench of the Hon ble Apex Court. 5. Therefore, the appeals filed by the appellant are allowed by way of remand to the original authority for deciding the issue of levy of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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