9911796707
TMI Blog2017 (3) TMI 1953X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the Commissioner (Appeals) on 7.6.2016 after around 6 years hearing - HELD THAT:- This case needs to he remanded back to the original authority with a direction to consider whether the incidence of tax has not been passed to the buyer. The original authority will also consider all the documents which may be produced by the appellant including the C.A's certificate, agreement between t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for refund of service tax paid by him on the basis of order in original No. 9/2009-ST dated 22.12.2009/30/12/2009 passed by the Commissioner of Central Excise Calcutta dropping the demand of service tax Issued against him invoking Circular No. 96/7/2007 ST dated 23.8.2007 and Circular 108/02/009 ST dated 29.11.2009 as per which no service tax was payable on residential complexes constructed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submitted that the impugned order is nor sustainable in law as the same is passed without considering the various decisions of the issue as well as the Board Circular. He further submitted that the hearing in the present appeal took place on 5.10.2010 whereas the decision was given by the Commissioner (Appeals) on 7.6.2016 after around 6 years hearing. He further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has not considered the document produced by him to prove that the incidence of tax has not been passed on to the buyer. On the other hand learned A.R. reiterated the findings of the Impugned order. After considering the submissions of both the parties and perusal of the records, I am of the view that this case needs to he remanded back to the original authority with a direction to consider wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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