2019 (8) TMI 1914 - AT - Service Tax

Levy of service tax on academic blocks for IIT, Kanpur - commercial activity or not - Remand of matter back to the Original Adjudicating Authority for reconsideration based on the appellant's argument regarding the construction of academic blocks for IIT, Kanpur not being subject to service tax - HELD THAT - From the impugned order passed by Commissioner (Appeals), it is found that he has observed that work orders were not placed on record and as such appellant s plea cannot be addressed. On the other hand appellants have contended that such work order stand produced on record and were specifically brought to the notice of Lower Authorities. Further in terms of the Tribunal s order there are directions to decide the issue a fresh in the light of the various orders of the Tribunal which were placed before Commissioner (Appeals). He has not addressed the other judgements. It is deemed fit to set aside the impugned order once again and remand the matter to Original Adjudicating Authority for doing the needful.

Summary

The Tribunal remanded the case back to the Original Adjudicating Authority for reconsideration based on the appellant's argument regarding the construction of academic blocks for IIT, Kanpur not being subject to service tax, citing relevant judgments. The Commissioner (Appeals) failed to address the work orders provided by the appellant and did not consider all relevant Tribunal orders, leading to the decision to set aside the impugned order and remand the matter once again.