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2009 (3) TMI 144 - AT - Service TaxCommercial or Industrial Construction Service – held that - the Adjudicating Authority in his impugned order has confirmed the entire demand on the appellant without bifurcating the amount payable by them towards the services rendered for the commercial complexes and for the residential complexes. It would be also not out of place to state at this juncture, that the Circular dated 29.01.2009 was not before the Adjudicating Authority. Hence, in all fairness, the Adjudicating Authority should be given a chance to consider the circular in its proper perspective and also to give a chance to the appellant to provide the Adjudicating Authority with the evidences as regards the services rendered towards commercial complexes and residential complexes – matter remanded
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