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2016 (12) TMI 597 - AT - Service TaxLevy of tax - works contract - whether the roads and park are a part of a residential complex or not? - Held that: - This issue is settled by the various decisions of the Tribunal, High Court as also by the Apex Court. Accordingly, considering the subsequent rulings of the Hon’ble Supreme Court, particularly in the case of L & T and others Vs. CCE [2015 (8) TMI 749 - SUPREME COURT]. We set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudication, the appellant is also directed to appear before the adjudicating authority within 45 days of receipt of this order and seek opportunity of hearing - appeal allowed by way of remand.
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