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2019 (5) TMI 1878 - AT - Service TaxDetermination of service tax liability - Construction of Residential Complex Service - Preferential Location and Development of Complex Services - issue sub-judiced before Apex Court - HELD THAT:- Since, the issue of legislative competence for levy for service tax on land and building is 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 allowed by way of remand to the original authority for deciding the issue of levy of service tax on the impugned service, based on the judgment to be pronounced by the Hon’ble Apex Court in the aforementioned civil appeals - Appeal allowed by way of remand.
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