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2019 (5) TMI 227 - AT - Service TaxClassification of services - works contract service or Construction Services? - Department was of the view that these services would fall under CICS for the period from 16.06.2005 onwards - HELD THAT:- The LAA has found that in some cases both labour and materials have been supplied. However, in some cases, other contract services, for example, those rendered to M/s. Rane Brake Linings Ltd., M/s. Rane (TRW) Steering Systems and M/s. Rane Engine Valve Ltd., the Commissioner (Appeals) has found that the appellants concerned have not supplied sufficient evidence in support of their claim that contracts were in fact composite in nature. At the same time, the learned advocate has drawn our attention to the written submissions made by them before Commissioner (Appeals). She pointed out certain purchase orders in which it is shown that materials were supplied. But authorities below have considered this as service simplicitor. Thus, there is some confusion on facts which could be best resolved by remanding the matter to the adjudicating authority for purpose of ascertaining whether all the contracts involved in the appeal are in fact composite involving both labour and material or otherwise - appeal allowed by way of remand.
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