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2013 (10) TMI 479 - KERALA HIGH COURTFailure to furnish periodical returns - Suppression of value of taxable service - Taxable service of construction of a residential complex - Objection to show cause notice not filed - Assessee tendered his manuscript plea, essentially stating that the contract being one on Government land, therefore, he may be excused from paying service tax - Ordered passed against assessee - Assessee instead of filing appeal filed wit petition - Held that:- ends of justice require that the department ought to have the opportunity to prune the materials, by giving the appellant before us an opportunity of being heard. Therefore, we recuse ourselves from finally answering the question as to whether the transaction will fall for coverage under the provisions of the aforenoted statute and leave it to be decided initially, by the competent authority at that level. - matter remanded back.
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