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TMI Blog2016 (4) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... examined by the Adjudicating Authority. In these circumstances, the impugned order is set aside and remand the matter back to the adjudicating authority for denovo adjudicating of the case in the light of the defence taken by the appellant before us with a direction to the appellant to appear before the Adjudicating authority. - Appeal disposed of - MISC Application No. ST/Stay/53192/2014-ST(DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 1994. On the basis of the various work contracts or agreements recovered from the appellant during the course of investigation. 4. The Ld. Counsel for the appellant submits that the demand of ₹ 4,913/- has been confirmed for maintenance of immovable property for the activity of colouring work of trees during the period 2008-2009. It is the contention of the Ld. Counsel that coloring of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The said demand is not sustainable as the said quarters are covered by circular no. 80/10/2004 dated 17.09.2004 as these are individual quarters. Therefore, the activity does not cover the construction of commercial or industrial use of the quarters. Also relied on the decision in the case of Macro Marvel Project Ltd. Vs. C.S.T. Chennai 2008 (12) S.T.R. 603 (Tri-Chennai). She further submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructed during the impugned period in the light of the decision in the case of Macro Marvel Project Ltd. (Supra) which has been affirmed by the Hon ble Apex Court. 9. For the demand of ₹ 26,00,656/- under the category of supply of tangible goods services. The contention of the ld. Counsel is that the total value of services provided is 2,38,799/- which is below the Small scale exemption l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be examined by the Adjudicating Authority. In these circumstances, we set aside the impugned order and remand the matter back to the adjudicating authority for denovo adjudicating of the case in the light of the defence taken by the appellant before us with a direction to the appellant to appear before the Adjudicating authority within 30 days from today to fix a date of hearing and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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