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2009 (4) TMI 343 - AT - Service TaxConstruction of Complex services-Board s Circular No. 108/2/2009-ST, dated 29.1.2009- Assessee contended that it had already discharged service tax liability along with interest and on merit, case was in its favour by virtue of Board s Circular No. 108/2/2009-ST, dated 29.1.2009. Held that matter needs to be remanded to the Commissioner (Appeals) for de novo decision without insisting on pre-deposit of any further amounts.
The Appellate Tribunal CESTAT, Bangalore remanded the case to the Commissioner (Appeals) for a decision on merits without insisting on further pre-deposit, as the appellants had already paid the Service Tax liability and interest. The decision should be made within three months. The issue related to the levy of Service Tax on the construction of residential complexes. (2009 (4) TMI 343 - CESTAT, BANGALORE)
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