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2013 (4) TMI 47 - CESTAT AHMEDABADClassification of Services - Availed abatement of 67% - erection, commissioning and installation agency and the industrial construction service. - taxability prior to 1-5-06 - - Held that:- Apparently there was a mistake in the assessment and therefore in the absence of any revision of assessment by the Revenue, it may not be fair to deny the appellant to claim classification under either of the heads at this stage. On this ground also, there is a need to examine the claims made by the appellants that what they had erected was structures and not plant, machinery or equipment. Since the issue as to whether the appellant had erected only structures or major portion of the work done was structures is required to be examined by screening of the contracts entered into, relevant records and the evidences that may be produced by the appellants - The matter is remanded to the original adjudicating authority for fresh consideration after giving reasonable opportunity to the appellants to present their case. It is made clear that - Appeal is allowed by way of remand in favour of Assessee.
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