Construction services for a government-owned police housing corporation require merits determination, not remand for limited factual verification.

Construction services supplied to a government-owned police housing corporation may fall outside the charge for construction of residential complex service where the corporation is treated as a government organisation under applicable precedent. The note states that the only required factual verification was whether the construction was undertaken for Gujarat State Police Housing Corporation Limited. It explains that remanding the matter for this limited inquiry, rather than deciding the appeal on merits by applying the precedent, would create avoidable litigation. The remand order was therefore stated to be unsustainable, requiring a fresh reasoned decision on merits.

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Issues: Whether the appellate tribunal could remand the service-tax appeal for factual examination despite the asserted settled precedent concerning construction of residential quarters for a government-owned police housing corporation.

Analysis: The material fact requiring verification was limited to whether the petitioner had undertaken construction for Gujarat State Police Housing Corporation Limited. The applicable precedent treated that government-owned corporation as a government organisation and excluded construction services supplied to it from the charge under construction of residential complex service. A remand to the adjudicating authority, instead of deciding the appeal on that limited factual basis and applying the precedent, would cause avoidable further litigation.

Conclusion: The prior remand order could not be sustained; the appeal must be decided afresh on merits by a reasoned order.

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