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TMI Blog2018 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... econsideration, without expressing any opinion on the merits of the case as to the rejection of refund claims filed by the appellant, the impugned order is set aside and matter remitted back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice. Appeal allowed by way of remand. - ST/708/2009 & ST/709/2009 - A/31147 – 31148/2018 - Dated:- 11-9-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.V. Subba Rao, Member (Technical) For the Appellant : Shri G. Natarajan, Advocate For the Respondent : Shri Moin. Anwar , Asst. Commissioner /AR ORDER PER: M.V. RAVINDRAN 1. These two appeals are directed against Orders-in-Appeal Nos. 20/2009 (H-II)ST and 21/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst appellate authority also rejected the appeal against such Order-in-Original. 3. Ld. Counsel submits that the work order for construction of quarters was awarded to the appellant prior to the construction of complex service being brought statute as taxable services and hence the price quoted by the contractor is not inclusive of service tax liability, and the sub contract for construction of housing complex for national games was also prior to the period 01.06.2007. It is his submission that because the revenue authorities insisted appellant to pay the tax and claim reimbursement from the service recipients, they did so but the service recipients did not agree to the claim on the grounds that the services rendered by the appellant ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nrichment, appellant has not been able to establish that the instances of tax paid has not been passed on to the purchasers. In fact the appellant had failed to produce invoices along with appeal memorandum. 5. On careful consideration of the submissions made, we find that the matter needs reconsideration by the adjudicating authority. The adjudicating authority in the Order-in-Original has recorded that the services rendered by the appellant would fall under the category of construction of residential complex service. On cursory perusal of the contract awarded to the appellants, it indicates that it is a composite contract and can merit classification under the category of works contract services. It seems that the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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