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2021 (11) TMI 836 - CESTAT AHMEDABADWorks Contract Services - Composite Contract - Commissioning or Installation of Plant Machinery and Equipment Service - Repair and Maintenance Service - period involved in the matter is 2004-05 to 2008-09 - HELD THAT:- During the course of adjudication, all the 97 work contracts have not been examined in detail by the Adjudicating Authority and merely on the basis of sample contracts, the demand of service tax was confirmed. It is also a fact on record that for the contracts mentioned at Serial No. 1, 2, 4, 5, 34, 37, 39, 40, 58, 73, 94 to 97 at Annexure ‘D’, there is categorical finding of the Adjudicating Authority that these are the turnkey projects. Thus, where there is turnkey projects, the services were rendered along with supply of materials i.e. in the nature of Works Contract service and for that the proper classification is Works Contract service but for the rest of the Contracts no examination in detail with nature of work was done by the adjudicating authority to say whether any supplies are inclusive of the work contract or not? The matter remanded to the Adjudicating Authority to examine each and every contract in detail to ascertain the fact whether services have been provided along with material and it is a composite contract - appeal is disposed of by way of remand.
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