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2024 (2) TMI 17 - AT - Service TaxClassification of the services rendered - to be classified under Construction of Complex Service for the period April 2006 to March 2011 or not - HELD THAT:- The appellant submits that during the period they have executed ‘composite contracts’ involving material which are rightly classifiable as works contract service. In view of the decision of the Hon'ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], the appellant’s contention needs to be examined afresh. The appellant also submits that the adjudicating authority has not extended the abatement for the demands confirmed under ‘works contract service’. It is their contention that these contracts were also executed with materials and hence they are eligible for abatement. Their submission that some of the contracts executed by them are not liable to service tax also need to be examined along with relevant documents. The demand confirmed in the impugned order under construction of complex service and works contract service needs to be examined afresh. Accordingly, the demands confirmed in the impugned order is set aside and matter remanded back to the adjudicating authority for deciding all the issues afresh. The appeal filed by the appellant is disposed of by way of remand to the adjudicating authority.
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