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2016 (2) TMI 1170 - AT - Service TaxCommercial or Industrial Construction Services - Construction of Residential Complex Services - The grievance of the appellant is that they are developers and the definition of Commercial or Industrial Construction Services was amended w.e.f. 01.07.2010, by including the deeming provision in the definition so as to cover the developers also - Held that:- The only question of fact required to be examined is as to whether the appellant was a developer during the relevant period, which is prior to 01.07.2010, or not. This factual position can be arrived at after examining the various contracts and the documentary evidences. Such an exercise can be done at the original adjudication level, for which purpose we set aside the impugned order and once again remand it to the Commissioner for de novo decision - appeal allowed by way of remand.
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