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2019 (1) TMI 65 - AT - Service TaxWorks Contract service or not - appellant herein was rendering Maintenance or Repair of ships to various clients - period involved is from 16.06.2005 to 31.12.2009 - principles of natural justice - Held that:- The Bench enquired with the Learned Chartered Accountant as to agreement or work orders is enclosed, he submits that they have not enclosed any agreements. The argument as to whether the services rendered by the appellant would fall under the category of works contract services or otherwise is a question that needs to be addressed by the lower authorities in light of the judgment of the Apex Court in the case of Larsen & Toubro Ltd., [2015 (8) TMI 749 - SUPREME COURT] by looking at the agreement or orders etc. - this specific point also not elaborated in the manner by the appellant’s counsel before the Adjudicating Authority. The impugned order is set aside and both the appeals are remitted to Adjudicating Authority to reconsider the issue afresh after following principles of natural justice - appeal allowed by way of remand.
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