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2018 (7) TMI 180 - AT - Service TaxClassification of services - construction services - the assessee’s contention is that their activities cannot be classified under the category of Commercial or Industrial Construction Service under Section 65(25)(b) of the Finance Act, 1994, since all the orders were titled as Work Orders and the scope of the work also included supply of goods and rendering of services - Held that:- All the contracts are not for construction services and the same needs to be revisited in view of the facts of the case - On going through the work orders, it is observed that some contracts are for hiring of crane, removal of sludge, excavation of river channel, labour supply, replacement of equipment, cleaning activities, replacement of equipments/valves and some fabrication works. All the independent contracts cannot come under the purview of Construction Service. It would be appropriate to remand the matter to the Adjudicating Authority to consider the submissions of the assessee and the grounds of appeal filed by the Revenue - appeal allowed by way of remand.
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