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2016 (10) TMI 830 - AT - Service TaxTaxability - construction services in relation to Hydro Power Projects - works contract service - Held that: - the amended provisions of the Rules clarify that the new provisions shall not apply to a Works Contract which had commenced or payment made thereof on or before 07.07.2009. In the instant case, Works Order related to para 5(a) of Order-in-Original was obtained by appellant on 15.11.2008, hence unless it is proved that the work has not commenced etc., before 07.07.2009, the appellants will be entitled to the benefit of unamended provisions. With respect to Work orders referred to para 5 (b) and 5 (c), we are of the opinion that the appellant should be given a proper opportunity to file detailed submissions along with documents as reply to SCN, which he omitted to do earlier and also an opportunity of personal hearing. In such circumstances, it is deem fit that the impugned order with regard to demand of WCS be set aside, and matter be remanded to the adjudicating authority for denovo adjudication, which we hereby do. It is however made clear that we do not interfere with the demand of ₹ 1,10,485/- along with interest thereon relating to the Management Consultancy services which is confirmed by the adjudicating authority. Appeal disposed off - matter remanded.
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