2014 (8) TMI 383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dispute on this issue. The liability of balance amount attributable to construction of staff quarters, students hostel etc. for Polytechnic College, we hold that the demand does not exist. Since there is a dispute regarding the payment of service tax claimed to have been made by the appellant, we consider it appropriate that matter has to be remanded to the original authority for the limited purp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d counsel for the appellant, at the outset, submitted that the issue before the Tribunal in two appeals are exactly the same as in the case of the same appellant which had come up before the Tribunal on 23.7.2013. This Tribunal at time of considering the stay application itself considered it appropriate that the matter should be remanded to the original adjudicating authority with the following ob .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... quarters, students hostels for polytechnic colleges would amount to construction of residential complex, we find that this submission is not correct. According to the definition of residential complex in the relevant category, a building is considered as constructed for personal use if it is rented out to the staff and not sold. Therefore, the case before us is not covered by construction of resi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nic College is not covered by works contract service is correct. 4. As submitted by learned counsel for the appellant, we find that the appeal itself can be disposed of finally in view of the above observations. Accordingly, the requirement of pre-deposit of the balance dues is waived and the appeal is taken up for the disposal. 5. We have considered the submissions made by both sides. We ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... also undertakes that in case of any discrepancy, they would make payment of the same. As regards penalties, the appellants submission regarding non-liability or alternatively request to invoke Section 80 of Finance Act, 1994 may be considered by the original authority. 4. Since the issue involved is similar, it is appropriat e to remand the matter at this stage itself to the original adjudicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X