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2017 (10) TMI 1121 - CESTAT ALLAHABADClassification of services - “Commercial & Industrial Construction Services” or “Work Contract services” - the department was of the view that the Appellant had provided services to their clients/customers in respect of execution of a particular work under “work contract” - principles of natural justice - Held that: - As the impugned order is ex-parte, and appellant had sought time by filling representation and no opportunity was allowed to file written submission and evidence - there is Violation of Principle of Natural Justice - Also law on works contract stands clarified subsequently - matter remanded with direction to the Adjudicating authority to pass a reasoned order, after hearing the Appellant - appeal allowed by way of remand.
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