TMI Blog2011 (7) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the respondent/assessee. As per the Section 35D (3) of the Central Excise Act, 1944 made applicable to service tax, when the rate of tax or the value of service rendered is one of the issues involved, then the matter has to be heard by a Division Bench. Accordingly, the registry is directed to place this matter before the Division Bench for consideration and disposal. - ST/293/2010 - M/11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction of commercial complexes"; therefore, they sought refund of the service tax paid by them for the previous periods. 3. From the facts of the case, it is clear that the issue involved is the rate of service tax liable to be paid by the respondent/assessee. As per the Section 35D (3) of the Central Excise Act, 1944 made applicable to service tax, when the rate of tax or the value of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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