2017 (11) TMI 612

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..... ure of contract and also judicial pronouncements, many of them are after issue of the impugned order - we deem it fit and proper that these factual matters along with the law laid down by the Hon’ble Supreme Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] requires examination by the original authority - appea .....

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..... imposed under Section 76 78 with further penalty of ₹ 1000/- under Section 77. 2. The ld. Counsel submitted that by a specific amendment in the tax entry in 2010, the construction of residential complex was subjected to tax only in case any amount is received prior to the issue of completion certificate by the competent authorities. It is further submitted that initially when they were .....

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..... he material time involving clarifications as well as statutory amendments. As such, he also contested the demand on limitation also. 3. The ld. DR reiterated the findings of the lower authorities. He submitted that many of the issuesregarding nature of contract etc. has not been submitted before the lower authorities. 4. We have heard both the sides and perused the appeal records. 5. We n .....

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