TMI Blog2016 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with the requirement of pre-deposit, the appeal is remitted back to the adjudicating authority with some guidelines. - Stay application disposed of - ST/S/173/2012 in ST/239/2012 - Final Order No. 40902 / 2016 - Dated:- 6-6-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER For the Appellant : Shri N. Viswanathan, Advocate For the respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. So also the very taxability of works contract prior to 01/06/2007 was in question. All such controversies are resolved by the above judgement. Therefore, there is no necessity to tax works contract executed by the appellant prior to 01.06.2007. The period involved in the present appeal is prior to 01.06.2007. Even though payments were received after 01.06.2007, the event of levy having occurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose the stay application and keep the appeal pending due to the huge demand of service tax involved in this appeal which is to the extent of ₹ 13,38,45,872/-, in view of the settled position of law enunciated by Apex Court in the case of Larsen Toubro Ltd .(supra). Therefore, dispensing with the requirement of pre-deposit, the appeal is remitted back to the adjudicating authority with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement in the case of Larsen Toubro Ltd. (supra). v. The Ld. Adjudicating authority shall go through the judgement of Larsen Toubro Ltd (supra) and granting reasonable opportunity of hearing to the appellant shall pass a reasoned and speaking order. vi. The impugned order which is set aside by this appeal order being cryptic, unreasoned and non-speaking, the authority should not be in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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