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2019 (2) TMI 880 - AT - Service TaxWorks Contract services - provision of Thermal Insulation, Sound Insulation, Water Proofing, by using their labour and materials - period 16/06/2005 to 31/12/2006 - N/N. 01/06-ST dated 01/03/2006 - Held that:- It is apparent that just because goods are consumed in provision of Service, a contract does not become a Works Contract. There has to be a clear intention of sale which needs to be established before a contract can be terms as works contract. It is seen that the lower authorities have not examined the contract which has been included by the appellant in this appeal memorandum. Since the matter has not been examined by both the authorities in the proper perspective, the impugned order is set aside - matter is remanded to the Original Adjudicating Authority for fresh decision - appeal allowed by way of remand.
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