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TMI Blog2015 (11) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... were not brought out and argued before the Adjudicating authority. The matter is, therefore, required to be remanded to the Adjudicating authority for fresh consideration. However, it is also observed that appellant has not co-operated with the Adjudicating authority during the course of adjudication proceedings Appellant is thus required to be put to some condition so that appellant takes the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 of the Finance Act, 1994. 2. Shri N.K. Chowdhury (Advocate) appearing on behalf of the appellant argued that appellant are providing taxable services under the categories of Works Contract Services Construction of Residential Complex Services. That Revenue made out a case against the appellant based on an intelligence that no Service Tax is being paid by the appellant on the above service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. 4. After hearing both sides for some time it is observed that period of demand involved in the present proceedings is after CBEC Circular No.96/7/2007-ST dt.23.8.2007 as discussed by Adjudicating authority in paras 2.4 2.5 of the Order-in-Original dated 29.01.2014. It is also observed from the opening paragraph of Discussion findings of the Order-in-Original dated 29.01.2014 that appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment to the Adjudicating authority. We make it clear that this Bench has not expressed any opinion on the merits of the case and all issues have been kept open for the adjudicating authority to deliberate upon after giving an opportunity of hearing to the appellant to explain their case. Stay Petition filed by the appellant is disposed off and appeal filed is allowed by way of remand to the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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