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2013 (1) TMI 242 - CESTAT AHMEDABADResidential and Industrial Construction Services - demand of service tax - Held that:- It is undisputed fact that the appellant is providing commercial construction as well as residential construction. But if any service tax liability has to be fastened upon the appellant, it is for the adjudicating authority to come to a conclusion as to what will be the amount attributable to the commercial construction activity as well as the residential construction activities. In the absence of any such bifurcation on the service tax liability, the matter needs to be reconsidered by the adjudicating authority. Set aside the impugned order of demand and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice.
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