2019 (8) TMI 1914

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..... f matter back to the Original Adjudicating Authority for reconsideration based on the appellant s argument regarding the construction of academic blocks for IIT, Kanpur not being subject to service tax - HELD THAT:- From the impugned order passed by Commissioner (Appeals), it is found that he has observed that work orders were not placed on record and as such appellant s plea cannot be addressed. .....

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..... ORDER PER: ARCHANA WADHWA The present impugned order stands passed by the Lower Authorities in terms of the remanded order of the Tribunal vide Final Order No.70728/2016 dated 19/08/2016 vide which the matter was remanded to the Lower Authorities by observing as under:- "2. With the consent of the parties, we take up the appeal for final disposal. As it is stated by the learned counsel for .....

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..... view of the Hon'ble Patna High Court and other rulings, as being produced by appellant at the time of hearing. We also direct the appellant to appear before the adjudicating authority, along with their representation and the documents they want to rely, within a period of 60 days from the date of receipt of the copy of this order." 2. From the impugned order passed by Commissioner (Appeals), we .....

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