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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>CESTAT remands case for decision without pre-deposit, payment made on Service Tax for residential complexes</h1> The Appellate Tribunal CESTAT, Bangalore remanded the case to the Commissioner (Appeals) for a decision on merits without insisting on further ... Construction of Complex services-Boardβs Circular No. 108/2/2009-ST, dated 29.1.2009- Assessee contended that it had already discharged service tax liability along with interest and on merit, case was in its favour by virtue of Boardβs Circular No. 108/2/2009-ST, dated 29.1.2009. Held that β matter needs to be remanded to the Commissioner (Appeals) for de novo decision without insisting on pre-deposit of any further amounts. The Appellate Tribunal CESTAT, Bangalore remanded the case to the Commissioner (Appeals) for a decision on merits without insisting on further pre-deposit, as the appellants had already paid the Service Tax liability and interest. The decision should be made within three months. The issue related to the levy of Service Tax on the construction of residential complexes. (2009 (4) TMI 343 - CESTAT, BANGALORE)