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2023 (10) TMI 9 - AT - Service TaxIndividual levy or works contract service - composite contracts - materials along with the services were rendered by the appellant to various clients during the relevant period 16/06/2005 to 31/05/2007 - rendering services like false ceiling, glazing etc. by supplying materials along with services as per the individual work orders issued by various clients - HELD THAT:- To analyse in detail, it is necessary to remand the matter to the adjudicating authority to ascertain whether all contracts entered by the appellant with their clients are in the nature of works contract service or some contracts are only for supply of services. To ascertain the said position, the matter is remanded to the adjudicating authority. All issues are kept open. Needless to say that principles of natural justice be followed by affording opportunity of hearing to the appellant. The appeal is allowed by way remand.
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