2013 (1) TMI 242

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adjudicating authority to come to a conclusion as to what will be the amount attributable to the commercial construction activity as well as the residential construction activities. In the absence of any such bifurcation on the service tax liability, the matter needs to be reconsidered by the adjudicating authority. Set aside the impugned order of demand and remand the matter back to the adju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation for the waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Heard both sides and perused the records. 4. It is undisputed that the appellant herein is rendering the services of construction to various parties and is also constructing commercial and industrial premises. The entire case of the Revenue is that the appellant is liable to discharg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the service tax liability, we are unable to go into details. In view of this, we are of the view that the matter needs to be reconsidered by the adjudicating authority. 5. Without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X