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2020 (11) TMI 285 - AT - Service TaxClassification of services - construction of residential flats - to be classified under construction of residential complex service or under the Works Contract Service? - HELD THAT:- The adjudicating authority must be given an opportunity to examine the case in the light of: (a) The order of this bench in the case of VASANTHA GREEN PROJECTS VERSUS CCT, RANGAREDDY GST [2018 (5) TMI 889 - CESTAT HYDERABAD] and PNR INFRA INDIA PVT LTD VERSUS CCCE & ST, HYDERABAD - IV [2018 (12) TMI 1243 - CESTAT HYDERABAD] with respect to the land owner’s share of the flats. (b) Letter F.No.332/22/2015-TRU dt.05.09.2016 of TRU regarding classification of work undertaken. (c) Examine if there is any provision in the Works Contract (Composition Scheme for payment of service tax) Rules, 2007 whereby the department can, in the absence of any request from the assessee, impose the composition scheme or calculate the amount of service tax based on it. Appeal allowed by way of remand.
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