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2011 (7) TMI 190 - CESTAT, AHMEDABADDemand of duty and penalty - Commercial or Industrial Construction Services - Appellants submitted that the painting job being provided by them to their customers is only in respect of old plants and machinery and other equipments etc - The said plea of the appellants was not accepted by the Commissioner (Appeal) on the ground that the same requires examination and verification of the contracts entered into by the appellant with their clients and inasmuch as the such contracts were not placed before the original adjudicating authority, the same cannot be accepted by him, as it amounts to placing of additional evidence on record - The appellant s second plea, that in any case the work undertaken by them would be covered by the Works Contract Services, which were made liable to tax with effect from 01.06.2007, he rejected the said plea again on the same ground that the same is related to factual aspects and examination of records, which were not placed before lower authorities - Accordingly, set-aside the impugned order and remand the matter to original adjudicating authority for deciding both the above issues, after examining the records - Appeals are thus allowed by way of remand.
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