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2019 (7) TMI 1780 - AT - Service TaxLevy of service tax - Cargo handling service - renting of immovable property service - site formation and clearance, excavation and earthmoving and demolition service - benefit of N/N. 12/2003-ST dated 20th June 2003 - HELD THAT:- The decision of the Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] has altered the contours of tax liability arising from the several activities that existed earlier independently and now enumerated in ‘works contract service’ in Finance Act, 1994. The adjudicating authority had arrived at the conclusions in the impugned order without the benefit of that wisdom. On the clear finding of the adjudicating authority of the error in computation for inclusion in the proposed demand pertaining to ‘transport of goods by road’ service, we find no contrary evidence to overrule the decision therein. The matter is, therefore, remanded to the original authority for compliance with the directions - appeal allowed by way of remand.
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