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TMI Blog2023 (9) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... L ORDER NO…76779-76783/2023 - Service Tax - Liability of Service Tax for construction projects involving consulting engineering services and works contract services - adjudicating authority gone beyond the scope of the order passed by this Tribunal on remand - HELD THAT:- The ld. Adjudicating Authority has considered the issue on merits also and the issue of taxability is to be seen on merit also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atterjee, Advocate and Ms.Binita Pandey,C.S. for the Respondent Per Ashok Jindal : As all the appeals are having a common issue, therefore, all are disposed off by a common order. 2. This is a second round of litigation. In the earlier round of litigation, this Tribunal has observed that by way of adjudication, the demand of service tax and entire value of contracted amount, which has been charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and for quantifying the service tax leviable thereon. The Appellants shall be granted a reasonable opportunity of hearing before passing fresh orders. All the appeals are allowed by way of remand. 3. In denovo proceedings, the respondents submitted the details of indigenous project with regard to consulting engineering services and claimed that it was less than 1.8% and it was also claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to produce necessary evidences with a view to bifurcating the amount attributable to consulting engineering service charges and for quantification thereof, but the adjudicating authority gone beyond the scope of the order passed by this Tribunal. Therefore, the impugned orders are to be set aside. 5. Heard the ld.A.R. for the Revenue and considered the submissions. 6. We find that the ld. Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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