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2014 (12) TMI 964 - CESTAT KOLKATAConsulting Engineer’s Services - Executing the work of construction of mess, quarters etc. for the staff of Assam Rifles - Held that:- Dispute centers round the services rendered by the Appellant to the Director General of Assam Rifles in executing the works of construction of quarters and mess for the staff of Assam Rifles. We find from the submission of the ld. Advocate for the Appellant that the issue is highly debatable and accordingly, the same ought to be examined in detail, before arriving at a conclusion as to whether the services rendered by the Appellant to the Director General of Assam Rifles would fall under the category of ‘Consulting Engineer’s Services’ or otherwise. Considering the fact that the Appellant is a public sector undertaking of Government of India, it is appropriate to remit the case to the ld. Commissioner (Appeals) for deciding the issue on merits, without insisting any predeposit. In the result, the impugned Order is set aside, and the matter is remitted to the ld. Commissioner (Appeals) for deciding the issue afresh. - Decided in favour of assessee.
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