TMI Blog2024 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... I 749 - SUPREME COURT] , the appellant s contention needs to be examined afresh. The appellant also submits that the adjudicating authority has not extended the abatement for the demands confirmed under works contract service . It is their contention that these contracts were also executed with materials and hence they are eligible for abatement. Their submission that some of the contracts executed by them are not liable to service tax also need to be examined along with relevant documents. The demand confirmed in the impugned order under construction of complex service and works contract service needs to be examined afresh. Accordingly, the demands confirmed in the impugned order is set aside and matter remanded back to the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from April 2006 to March 2011 has been confirmed under the category of Construction of Commercial Complex Service. During this period, they have rendered services under a composite contract involving transfer of property in goods. Accordingly, the services rendered by them are rightly classifiable under the category of Works Contract Service and hence the demand confirmed under the Construction of Complex Service is not sustainable. Further, the demand for the financial years 2008 09, 2009 10, 2009 10 and 2010 11 has been confirmed under the category of Works Contract Service . He submits that the demand in this case has been made on the whole value without giving any abatement on the ground that the appellant had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (39) STR 913 (SC), the appellant s contention needs to be examined afresh. The appellant also submits that the adjudicating authority has not extended the abatement for the demands confirmed under works contract service . It is their contention that these contracts were also executed with materials and hence they are eligible for abatement. Their submission that some of the contracts executed by them are not liable to service tax also need to be examined along with relevant documents. Thus, we observe that the demand confirmed in the impugned order under construction of complex service and works contract service needs to be examined afresh. Accordingly, we set aside the demands confirmed in the impugned order and remand the matter bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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