TMI Blog2019 (2) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ese facts will be evident only in the records of the original adjudicating authority who investigated the case. It is a fit case to be remanded back to the original adjudicating authority to consider the submission of the appellant in their appeal before this Tribunal that they had constructed the flats with their own money and only thereafter sold them to their customers and therefore were exempted from payment of service tax in terms of CBEC circular dated 29.01.2009. The matter back to the original authority to consider this claim of the appellant and after following principles of natural justice - Appeal allowed by way of remand. - APPEAL No. ST/380/2009 - A/31631/2018 - Dated:- 31-12-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing due process, the lower authority passed an order confirming the service tax liability of ₹ 3,73,680/- and Education Cess of ₹ 7,474/-. As the appellant had already paid these amounts, the same were appropriated in the Order-in- Original. He also demanded interest on this amount and since the same has been already paid by the appellant, it was appropriated towards the same. Exercising the powers under section 80, the Asst. Commissioner refrained from imposing any penalties. The amount of tax calculated was by the Asst. Commissioner after taking into account the fact that the appellant had not collected service tax from their customers and therefore taking the amount which the appellant had received as cum tax amount and fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified in the CBEC Circular No. 108/2/2009-ST, dt. 29.01.2009. 6. Ld. DR reiterates the findings of the impugned order. However, on a specific query from the Bench as to whether the appellant had, in fact, constructed all the flats with their own money and thereafter sold them to their customers, Ld. DR said that there is nothing on record to clarify either way. We also find it so. 7. We have considered the arguments in the appeal as well as by Ld. DR and perused the records. Service Tax is leviable only when the service is rendered by one person to another for a consideration. If the appellant had, in fact, constructed all the flats with their own money and thereafter sold these flats to their customers, then evidently no service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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