Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 250 - CESTAT AHMEDABADLevy of Service Tax - Construction of Complex Service - service provided to GSPHCL - service provided to Municipal Corporation and Nagarpalika under the JNNURM Scheme - Commercial or Industrial Construction Service or not - service by way of construction of compounding wall for BECL - facts not verified properly - violation of principles of natural justice. HELD THAT:- The levy of service tax under the construction must be based on the terms of the contract. Therefore, to arrive at a final conclusion of levy of service tax, on the services in question the terms of the contract vis-a-vis the judgements delivered which were relied upon by appellant needs to be considered. However the adjudicating authority has not properly examined the facts/ terms of the contract and he has not seen the light of the judgements given subsequently on the identical issue. Therefore, the entire matter needs a relook and to be decided a fresh. The appeal is allowed by way of remand to the adjudicating authority for passing a fresh order.
|