https://www.taxtmi.com/caselaws?id=358733 The Tribunal set aside the previous order and remanded the matter to the Adjudicating Authority for re-examination of the classification of construction activities regarding the levy of Service Tax under Construction of Complex Services (CCS) or Works Contract Services (WCS). The Tribunal emphasized the need to determine whether the construction of individual villas qualifies as a "Residential Complex" under statutory definitions. The Adjudicating Authority was directed to provide a fair hearing and reconsider all issues in light of relevant case laws and statutory provisions. en-us Wed, 14 Mar 2018 00:00:00 +0530 Tue, 17 Apr 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358733 The Tribunal set aside the previous order and remanded the matter to the Adjudicating Authority for re-examination of the classification of construction activities regarding the levy of Service Tax under Construction of Complex Services (CCS) or Works Contract Services (WCS). The Tribunal emphasized the need to determine whether the construction of individual villas qualifies as a "Residential Complex" under statutory definitions. The Adjudicating Authority was directed to provide a fair hearing and reconsider all issues in light of relevant case laws and statutory provisions. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358733