9911796707
TMI Blog2013 (6) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... thout verifying the nature of construction as certified by the local authorities, cannot sustain in law. Regarding other construction - matter remanded back - The appellant is also directed to co-operate with the department and submit all the documentary evidence with regard toe classification of the buildings they have constructed within a period of one month from the date of receipt of this order and thereafter, the adjudicating authority shall decide the matter in accordance with law after granting a reasonable opportunity of hearing to the appellant to make their submissions. - ST/707/12 - S/522/13/CSTB/C-I , A/646/13/CSTB/C-I - Dated:- 4-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri G L Deshpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he pleads for stay of the impugned demands. 4. The learned Addl. Commissioner (AR) appearing for the Revenue submits that there are few cases where the buildings constructed are of commercial nature, therefore, the appellant be put to terms with respect to at least those buildings which are in commercial nature. 5. We have considered the submissions made by both sides. As the issue lies in narrow compass, we take up the appeal for consideration and disposal. 5.1 When the Commercial or Industrial Construction Services' brought into the tax net, the CBE C issued a Circular No.80/10/2004-ST dated 17.9.2004, wherein the Board clarified as under:- "The leviability of service tax would depend primarily upon whether the building or ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re levy of service charges. In these circumstances, we are of the view that eh matter has to go back to the original adjudicating authority for consideration afresh by taking into account the approval for construction afresh by taking into account the approval for the construction given by the local authorities. The appellant is also directed to co-operate with the department and submit all the documentary evidence with regard toe classification of the buildings they have constructed within a period of one month from the date of receipt of this order and thereafter, the adjudicating authority shall decide the matter in accordance with law after granting a reasonable opportunity of hearing to the appellant to make their submissions. 6. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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