TMI Blog2013 (10) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, he may be excused from paying service tax - Ordered passed against assessee - Assessee instead of filing appeal filed wit petition - Held that:- ends of justice require that the department ought to have the opportunity to prune the materials, by giving the appellant before us an opportunity of being heard. Therefore, we recuse ourselves from finally answering the question as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffered taxable service of construction of a residential complex. Stated to have been unwell for sometime, appellant did not file objections to that show cause notice. He appeared in person when personal hearing was offered. He then tendered his manuscript plea, essentially stating that the contract being one on Government land, he may be excused from paying service tax. The competent authority pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the term 'residential complex' and viewing the documents which are placed as Exts.P1 and P2, which include the contract document between the Kerala Police Housing and Construction Corporation Limited and the appellant and the letter by which that corporation had effected payments on conclusion of the contract, we are of the view that the question of coverage raised by the appellant, as if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave the opportunity to prune the materials, by giving the appellant before us an opportunity of being heard. Therefore, we recuse ourselves from finally answering the question as to whether the transaction will fall for coverage under the provisions of the aforenoted statute and leave it to be decided initially, by the competent authority at that level. In the result, the order exhibited as P5 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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