TMI Blog2020 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for fresh examination in the light of the precedent decisions of the Tribunal. Appeal allowed by way of remand. - Service Tax Appeal No.52669 of 2015, 52670 of 2015 - FINAL ORDER NO.70068-70069/2020 - Dated:- 3-1-2020 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. Stuti Saggi, Advocate for Appellant Shri Shiv Pratap Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA After rejecting the request for adjournment and after going through the memo of appeal, we note that the service tax stands confirmed against the appellant under three categories of services relatable to construction activities. In their memo of appeal, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable under the category of construction of Residential Complex Services in terms of Explanation inserted in the definition of the said Service by the Finance Act, 2010. As per the said Explanation, if entire sum is received from the buyers after grant of completion certificate, it shall not be a taxable service. In all the construction of residential houses, sale took place after the completion of building. 7.8 Further, these activities of construction of residences might be covered under the definition of Work Contract from 01.06.2007 and the activity does not fall within the scope of construction of residential complex service. 7.9 The work of the Site Grading, Road Work, Drain Work, Sewer Work and Water Supply does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. 8.2 The Commissioner has also imposed a penalty of ₹ 10,000/- on Shri Nitin Sharma, Partner under Section 77(2) of the Finance Act, 1994. 2. It is seen that various activities of the appellant were required to be considered separately based upon the contracts. We further find that many of the issues stand decided by the precedent decision of the Tribunal. As each and every contract is required to be examined separately, we deem it fit to set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh examination in the light of the precedent decisions of the Tribunal. 3. Needless to say that the appellants would be given an opportunity to put forth their defence and the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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