TMI Blog2015 (8) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and came to the conclusion that the appellants had not charged service tax and collected the same; moreover he also took note of the fact that appellants had obtained indemnity letters from the purchasers of the flats undertaking to reimburse the service tax to them in case it comes possible; during the relevant period, there was no clarity regarding law of service tax and it is the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndra, Adv For the Respondent : Mr Pakshi Rajan, Asst. Commissioner (AR) ORDER Per: B S V Murthy: Even though only stay application has been listed, after hearing both the sides, I find that the appeal itself can be decided finally. Accordingly the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 2. Revenue has taken a view that appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no correlation between the service tax amount shown and cost of the flat; no specific percentage could be seen as charged which should be the case if service tax is charged to the customers; the original authority also observed that in many cases the works used was service charges' and not service tax; moreover original authority also had examined all the documents and came to the conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority there is no detailed discussion at all in the order of the Commissioner (Appeals) except for the observation that in the price list service tax has been shown. 4. On going through the basis for conclusion by the original authority and the documents relevant to the issue, I find that the impugned order is not at all sustainable. The original adjudicating authority had reached the correct c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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