https://www.taxtmi.com/caselaws?id=355412 The appeals were allowed by way of remand as the Tribunal found that a categorical finding was required on whether the constructions had common facilities under the category of "construction of complex service." The matter was remanded for a fresh decision based on specific factual details and legal precedents. Additionally, the demands were restricted to the normal period without any penalties due to substantial litigation on tax liability for construction activities and a Supreme Court decision providing clarification. The impugned orders were set aside, and the case was remanded back to the Original Authority for a fresh decision in line with the Tribunal's observations. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355412 The appeals were allowed by way of remand as the Tribunal found that a categorical finding was required on whether the constructions had common facilities under the category of "construction of complex service." The matter was remanded for a fresh decision based on specific factual details and legal precedents. Additionally, the demands were restricted to the normal period without any penalties due to substantial litigation on tax liability for construction activities and a Supreme Court decision providing clarification. The impugned orders were set aside, and the case was remanded back to the Original Authority for a fresh decision in line with the Tribunal's observations. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355412