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2017 (9) TMI 1383 - CESTAT KOLKATAClassification of services - Site Formation Services or works contract services? - services rendered involves activities which include excavation, earth moving and demolition services, earth cutting, scaffold winch foundation, drilling and lining of return airshaft, works are executed on the basis of work orders received by the appellant mostly from collieries - Held that: - the contracts involved not only various services, but also includes the supply of the associated material. Consequently, such contracts fall under the category of Works Contract Service - The Hon’ble Supreme Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] held that any contract which involves transfer of property in the goods along with rendering of services, will have to be necessarily classified under Works Contract Services, will have to be necessarily classified under Works Contract Service w.e.f. 01.06.2007, such contracts cannot be classified under any other category for the period prior to 01.06.2007. The benefit of the above decision of Apex Court was not available to the adjudicating authority at the time of passing of the impugned order - it is necessary to set aside the impugned order and remand the matter to the adjudicating authority for de novo decision - appeal allowed by way of remand.
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