TMI Blog2016 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... of the scope of commercial construction and hence liable to S.T. under C.I.C.S.. Matter remanded back for de novo adjudication as the demand/interest/penalties will have to be re-determined. - Service Tax Appeal No.588 of 2010 - Final Order No. 52160/2016 - Dated:- 16-6-2016 - Mr. S.K. Mohanty, Judicial Member and Mr. R.K. Singh, Technical Member Present Shri S.K. Sarwal, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is held to be admissible even when free supplies are not included in the aggregate receipt as per CESTAT judgment in the case of Bhayana Builders Pvt. Ltd. - 2013 (32) STR 49 (LB- Delhi -Tribunal); (iii) in the case of contracts which commenced prior to 1.6.2007, and where service tax had been paid during the period prior to 1.6.2007 while the classification would change to W.C.S. [65(105) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant (and not opposed by the ld. A.R.), we find that the case does warrant de novo adjudication as the demand/interest/penalties will have to be re-determined in the wake of the judgments cited above. We may however also add that CESTAT in the case of the appellant itself vide CESTAT Order No. 54802/2014-CU (DB) dated 27.11.2014 has in effect held that construction of hospitals for char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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