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2018 (1) TMI 270 - CESTAT MUMBAI
Classification of services - whether the services rendered by the appellant in respect of 52 contracts entered with various Govt. authorities need to be taxed under Maintenance & Repair Service (MMRS)/ Commercial & Industrial Construction Service (CICS)/Erection, Commissioning or Installation Services (ECIS)? - Held that: - It is on record and undisputed that the adjudicating authority has specifically held that all the 52 contracts which has been executed by the appellants are with material - Learned Counsel was correct in bringing to our notice that the said findings of the adjudicating authority that the appellant is eligible for abatement of 67% of the value of the goods is in itself the acceptance of the fact that the contracts were executed with material. It is also on record that the Revenue has not contested these findings of the adjudicating authority before the Tribunal.
Demand raised in some of the SCN in other classification, which was not proposed in the SCN - Held that: - the law is fairly settled by the judicial pronouncement on this point i.e. the adjudicating authority cannot classify services if it is not proposed in the SCN.
Appeal allowed - decided in favor of appellant.