2019 (8) TMI 1914

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Ravi Holani, Advocate & Shri Aakash Bansal, Chartered Accountant. For the Respondent : Shri Anupam Kumar Tiwari, Authorised Representative. ORDER PER: ARCHANA WADHWA The present impugned order stands passed by the Lower Authorities in terms of the remanded order of the Tribunal vide Final Order No.70728/2016 dated 19/0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uction of academic block for IIT, Kanpur is not excisable to Service Tax. 3. Accordingly, we allow this appeal by the way of remand to the adjudicating authority, who shall decide the dispute in de novo proceedings in view of the Hon'ble Patna High Court and other rulings, as being produced by appellant at the time of hearing. We also direct the appellant to appear before the adjudicating....