2018 (4) TMI 1323

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A.R.) for the Revenue(s) Per Dr. Satish Chandra. The present appeal has been filed by the appellant against the impugned Order-in-Original No.72/ST/Commr./KOL/2012-13 dated 12.03.13 passed by the Commissioner of Service Tax, Kolkata. 2. Briefly stated the facts of the case are that the appellant has constructed City Centre in Tripura. The claim of the appellant is that the appellant has perform .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we set aside the impugned order and remand the matter to the adjudicating authority to decide the issue afresh in the light of the ratio laid down by the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. (supra) but by providing the reasonable opportunity to the assessee. Fresh evidences, if need be, may be admitted as per law. 6. In the result, the appeal filed by the appellant is allow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X