2009 (4) TMI 343

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..... r 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. - ST/25-32 OF 2009 - ST/STAY/16-23 OF 2009 - 404-411 OF 2009 / 503-510 OF 2009 - Dated:- 16-4-2009 - T.K. JAYARAMAN, TECHNICAL MEMBER AND M.V. RAVINDRAN, JUDICIAL MEMBER Raj .....

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..... tes to levy of Service Tax on the construction of residential complexes. 3. In view of the above facts, we are of the view that the matter needs to be remanded to the Commissioner (Appeals) for taking a decision on merits. The amounts already deposited towards duty and interest would be sufficient for purpose of hearing the appeals. Hence, we remand the matter to the Commissioner (Appeals) for d .....

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