2018 (5) TMI 783

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....entative - for the Respondent. Per. S.K. Mohanty :- Revenue is in appeal against the impugned order dated 24/10/2017 passed by the Commissioner of Central Tax, Appeals - II, Delhi, New Delhi. 2. Brief facts of the case are that the respondent herein, had filed the refund application before the Jurisdictional Service Tax Authorities, claiming refund of service tax paid on the taxable categ....

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....er therein and cannot have any impact or implication on the case of the respondent. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 15/11/2017 has set aside the original order and allowed the appeal filed by the respondent, by way of remand to the Adjudicating Authority. 3. Heard both sides and perused the records. 4. Levy of service tax on composite contract for ....

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....e Petitioners with the builder. The impugned explanation to the extent that it seeks to include composite contracts for purchase of units in a complex within the scope of taxable service is set aside". 5. On perusal of the above judgment delivered by the Hon'ble Delhi High Court, it reveals that composite contract in relation to construction of complex, should not be subjected to levy of servic....