https://www.taxtmi.com/caselaws?id=374858 The Tribunal remanded the case to the original adjudicating authority for further consideration regarding the appellant's liability to pay service tax for construction of flats. The lack of clarity on whether the appellant used their own funds for construction was deemed crucial in determining service tax liability. The appeal challenged the Commissioner's revision, claiming exemption from service tax based on self-funding of construction. The Tribunal emphasized the need to evaluate whether a service was rendered for consideration, leading to the remand for a fresh decision based on principles of natural justice. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 30 Nov 2019 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374858 The Tribunal remanded the case to the original adjudicating authority for further consideration regarding the appellant's liability to pay service tax for construction of flats. The lack of clarity on whether the appellant used their own funds for construction was deemed crucial in determining service tax liability. The appeal challenged the Commissioner's revision, claiming exemption from service tax based on self-funding of construction. The Tribunal emphasized the need to evaluate whether a service was rendered for consideration, leading to the remand for a fresh decision based on principles of natural justice. Case-Laws Service Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374858