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TMI Blog2018 (5) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. The appellant has paid the Land Development charges including service tax he would be eligible for credit - quantum of service tax pertaining to the Land Development Charges has to be determined for which reason, matter is remanded - appeal allowed by way of remand. - Appeal No.E/40959/2017 - FINAL ORDER No. 41170 / 2018 - Dated:- 17-4-2018 - Hon ble Ms. Sulekha Beevi C.S. Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) who upheld the same. Hence this appeal. 3. On behalf of the appellant, Ld. Counsel Shri M. Kannan submitted that while issuing the SCN, the allegation raised was that the service provider who provided the services of land Development has not obtained service tax registration. The original authority however disallowed the credit holding that the appellant, the amount of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider or the correct amount of service tax paid. Ld. counsel has furnished photocopies with regard to documents relating to registration of service provider as well as the invoices issued by them. On perusal of these documents, I find that the Land Development Charges is collected on cum tax value basis as provided in the agreements entered into between the parties. The appellant has pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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