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2018 (9) TMI 663 - AT - Service TaxConstruction Services - construction of staff quarters for Singareni Colleries Company Limited and construction of housing complex for the Government of Jharkhand for conducting national games - whether the said services would be taxable under the head construction of residential complex service or otherwise? Held that:- On cursory perusal of the contract awarded to the appellants, it indicates that it is a composite contract and can merit classification under the category of works contract services. It seems that the adjudicating authority has not considered the issue from this angle - Since the question of classification needs reconsideration, without expressing any opinion on the merits of the case as to the rejection of refund claims filed by the appellant, the impugned order is set aside and matter remitted back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice. Appeal allowed by way of remand.
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