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2018 (6) TMI 930 - AT - Service TaxClassification of services - appellant contends that they had rendered ‘goods transport agency’ service for which the liability was limited and that the impugned order has wrongly classified the activity as ‘cargo handling service’ to extract the full tax from them - appellant further contends that the classification as ‘management, maintenance and repair service’ pertains to road upkeep under various contracts that should rightly fall under ‘works contract’ and that appropriate abatement should have been granted. Held that:- The adjudicating authority was deprived of the clarity afforded by the Hon’ble Supreme Court in Commissioner of Central excise & Customs, Kerala v. Larsen& Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] here in deciding upon the taxability. The decision has clearly distinguished ‘works contract service’ and as inclusive supply of materials in contradistinction to the separate taxability of the various categories of this service during the earlier period as restricted to service simpliciter; any such contract that included supply of material was liable to tax only after the incorporation of ‘works contract service’ in section 65 of Finance Act, 1994. This is an aspect that requires scrutiny afresh. Appeal allowed by way of remand.
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