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2017 (7) TMI 250 - AT - Service TaxWorks Contract Service - the entire contract is with railways and the entire work under contract was provided along with goods - Held that: - The work contract tax was also deducted by the railways from the contract value and the appellants have also paid the works contract tax, in such a situation, service is prima facie covered under works contract service, which became taxable with effect from 01/06/2007 and prior to that it was not taxable - However, the fact whether the contract is provided along with goods and works contract tax deducted by the service recipient/paid by the appellants has not been considered by the adjudicating authority - matter on remand. Transportation of goods by road services - demand - Held that: - the appellant forcefully submitted that major value of services is related to the freight expenses which is below ₹ 750/- per trip. If it is so, it is clearly covered by the Notification No.34/2004-ST. However, this factual position has not been properly considered by the adjudicating authority - matter requires reconsideration. Construction service - demand - Held that: - the appellants were given reconciliation statements according to which there will be no demand exist on construction service. However, reconciliation was not dealt with in proper perspective by the adjudicating authority. As per our above discussion, the entire matter needs reconsideration. Appeal allowed by way of remand.
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