2012 (11) TMI 169

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..... er (Appeals) for fresh decision after taking note of the grounds of appeal by revenue in appeals filed before the Tribunal and after giving reasonable opportunity to the respondents to present their case if they desire to do so.
MR. B.S.V. MURTHY, J. Represented by: For Appellant. : Shri S.K. Mall & Shri Manoj Kutty (AR) For Respondent. : Shri D. K. Shah (Adv) Per: B.S.V. Murthy: 1. Whe .....

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..... engaged in construction activities and investigation was taken up on the ground that respondent is constructing residential complex comprising of 12 units and therefore is liable to pay service tax. The partners while giving the statement admitted liability and made payment. Subsequently the respondent filed refund claim. Show-cause notices were issued informing them how and why the amount paid b .....

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..... ions sub-section 3 of Section 73 of Finance Act, 1994 and he has not also considered the issue as to whether the liability to pay service tax determined after issue of show-cause notice was proper or not. It is his submission that all these issues should have been dealt with in the impugned order. Both sides agreed that the appeal is required to be remanded for fresh consideration of these issues .....

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