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2019 (1) TMI 182 - AT - Service TaxRectification of Mistake - appellant has submitted that this Hon’ble Tribunal while passing Final Order dated 13.02.2018, has failed to consider various vital points which were duly argued by the counsel for the appellant during the course of hearing - Held that:- The appellant could not have again transferred the material, supplied under the supply contract, by way of works contract or service contract. Thus, we find that there is error in the Final Order passed by this Tribunal, whereby it has been considered that supply & transfer to the principal is by way of accretion under the erection contract. We find that the facts are otherwise, therefore the findings in the Final Order are perverse. We recall the Final Order dated 13.02.2018 - further, it is also held that the appellant is not liable to Service Tax on the goods supplied under the separate supply contract, as the ownership was already with the principal at the time of execution of erection contract. Appeal allowed - decided in favor of appellant.
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