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2010 (10) TMI 439 - AT - Service TaxManagement, maintenance or repair service - Work contract - The appellant is providing services of improvement/re-asphalting of the existing roads for National Highway Authority of India, Public Works Department, KIADB, etc - Submits that this argument, that the contracts entered by the appellant would get covered under the heading ‘Works contract’ was not taken up before the Adjudicating Authority - The lower authorities themselves have recorded that the appellant has paid Karnataka State Sales Tax - Since the issue needs re-consideration by the Adjudicating Authority looking into factual matrix - set aside the impugned order and remand the matter to the Adjudicating Authority.
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