Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1504 - CESTAT ALLAHABADManagement and Maintenance and Repair Services - benefit of abatement in terms of N/N. 1/2006 - Held that:- Appellant submits that the services provided by the appellant were correctly classifiable under the ‘Works Contract Service’ and as such the rate applicable to the said services should had been adopted by the Authorities below, for confirmation of demand - However, he fairly agrees that neither the said plea was raised before the Authorities below nor the relied upon decision of Hon’ble Supreme Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] was available at the time of adjudication proceedings. As such the matter requires reconsideration. Matter remanded to the Original Adjudicating Authority for fresh decision - appeal allowed by way of remand.
|