2012 (10) TMI 794

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..... e three stay petitions raise a common issue, the same are disposed of by a common order.   2. After hearing both sides for some time on the stay petitions, we find that the issue involved is regarding service tax liability on all the appellants under the category of construction of residential premises. We find that the issue lies in a narrow compass and hence, after allowing the stay petiti .....

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..... the perspective customers or buyers of the flats. Accordingly, we find that, as both the lower authorities have not considered the Board Circulars dated 21.01.2009 and 10.02.2012, we feel that adjudicating authority should be given a chance to reconsider the issue in the light of these circulars.   5. Accordingly, without expressing any opinion on the merits of the case, keeping all the issu .....

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