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2017 (4) TMI 589 - AT - Service TaxNatural justice - Commissioner (Appeals) has failed to examine the certain facts of the case, which the appellant seeks to be reconsidered - Held that: - the Commissioner (Appeals) has failed to examine the fact that the appellant constructed one unit residential housing which are not covered by the definition of ‘residential complex’ - also, the fact that the construction of milk parlour is for State Govt.’s Enterprise-Rajasthan Cooperative Dairy Federation, has not been examined by the impugned order - matter is remanded for decision afresh for examination of full facts afresh - appeal allowed by way of remand.
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