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2018 (4) TMI 775 - AT - Service TaxConstructions Services - Commercial or Industrial Construction Services - non-payment of service tax - Held that: - the classification of services during the period has remained under confusion. Further the question being of law can be raised at any stage and therefore the reasoning adopted by the Appellate Authority to deny the claim of the Appellant is erroneous. It is not appearing either from the adjudication order and the Appellate order as to why the Appellants are not eligible for exemption in case of services rendered to M/s MSETCL. The Appellant is not liable for service tax in respect of services given to MSETCL - Demand set aside. Marvellous Metals and other services - whether in the nature of works contract service or otherwise? - Held that: - if the services are in the nature of Works Contract, the same shall not be liable for service tax before 01.06.2007 - matter remanded for reconsideration. Appeal allowed in part and part matter on remand.
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