2016 (11) TMI 280

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....Shri A.K. Goswami, Additional Commissioner (AR),  for Respondent ORDER This appeal is directed against Order-in-Original No. 42/ST-II/RS/2014 dated 30/04/2014. 2.  The issue involved in this case is regarding the service tax liability on the appellant under the category of "Works Contract Services" or "Construction of Residential Complex Services", for the period October, 2008 t....

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....h services tax liability arises with effect from 1.7.2010 by an amendment which stated with the activity of construction would deem to be taxable service provided by the builder/promoter/developer to the prospective buyers unless the entire consideration for property is paid after the completion of the construction. Post 1.7.2010, the findings of the adjudicating authority that these works contrac....

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....In our view this, these two issue needs reconsideration by the adjudicating authority. Accordingly, without expressing any opinion of the merits of the case leaving all the issues open, we set aside the impugned order to that extent and remit the matter back to the adjudicating authority to reconsider the issue afresh after following the principle of natural justice. 6.  As regards service....