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2017 (5) TMI 625 - AT - Service TaxErection, commissioning and installation of wind mills - civil works - electrical works - denial of N/N. 19/2003-ST dated 21/08/2003 and 12/2006-ST - Held that: - it is a fact that appellant had not urged before the adjudicating authority that the contracts entered into by them with their clients, were in nature of works contract. Having not raised this point before the adjudicating authority and not produced any documents in support of that claim before him, we find that the adjudicating authority could not have arrived at any conclusion and record any findings as to whether the contracts entered into by the appellant were work contract or otherwise - matter is remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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