2015 (9) TMI 48

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....r The Revenue : Shri J. Nair, A.R. Per : Mr. P.K. Das; The applicant filed this application for early hearing of the appeal. After hearing at length, we find that the appeal may be decided at this stage.z 2. After hearing both sides and on perusal of the records, we find that the adjudicating authority confirmed demand of service Tax under the category of "Commercial or Industrial Constru....

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....ity had not properly considered the other issues. In our considered view, the adjudicating authority should reconsider the main issues, in the light of decision of the Tribunal in the case of Bhayana Builders (P) Limited & Others (supra) and also other issues. 4. In view of that, we set-aside the impugned order. The matter is remanded to the adjudicating authority to decide in the light of the ....