https://www.taxtmi.com/caselaws?id=75128 A later binding departmental circular clarified that developers, builders and promoters are not liable to service tax under Construction of Residential Complex Services. Because the original adjudicating authority did not consider that clarification, the controversy required fresh examination on de novo adjudication. The Tribunal therefore remanded the matter to the adjudicating authority for reconsideration in light of the clarified legal position, with the demand and pre-deposit challenge to be reassessed accordingly. en-us Fri, 15 May 2009 00:00:00 +0530 Tue, 04 May 2010 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75128 A later binding departmental circular clarified that developers, builders and promoters are not liable to service tax under Construction of Residential Complex Services. Because the original adjudicating authority did not consider that clarification, the controversy required fresh examination on de novo adjudication. The Tribunal therefore remanded the matter to the adjudicating authority for reconsideration in light of the clarified legal position, with the demand and pre-deposit challenge to be reassessed accordingly. Case-Laws Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75128