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    <title>2019 (5) TMI 1878 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the original authority pending the judgment of the Hon&#039;ble Apex Court on the legislative competence for the levy of service tax on land and buildings. The appeals regarding service tax liability on construction services and sale of premises were allowed to await the decision of a nine-judge bench, ensuring the appellant&#039;s right to a personal hearing during the fresh consideration by the original authority. The Tribunal emphasized the need to address all grounds raised by the appellant in light of the pending legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=295955</link>
      <description>The Tribunal remanded the case back to the original authority pending the judgment of the Hon&#039;ble Apex Court on the legislative competence for the levy of service tax on land and buildings. The appeals regarding service tax liability on construction services and sale of premises were allowed to await the decision of a nine-judge bench, ensuring the appellant&#039;s right to a personal hearing during the fresh consideration by the original authority. The Tribunal emphasized the need to address all grounds raised by the appellant in light of the pending legal proceedings.</description>
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