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2019 (6) TMI 381 - AT - Service TaxClassification of services - laying of pipes for gas - classified as works contract services or not - HELD THAT:- The issue that whether the services fall under Works Contract or otherwise was raised first time before this Tribunal and same was not raised before Original Adjudicating Authority to decide whether the services fall within Works Contract Services. Various factual aspects have to be verified that whether the service was provided along with the supply of material, whether the appellant have discharged the Sales Tax/WCT etc. Therefore, the matter needs to be reconsidered for the purpose of deciding the classification that whether the services fall under works contract. The issue of limitation is also kept open. Appeal allowed by way of remand.
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