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2017 (9) TMI 1443 - HC - Service TaxClassification of service - Works Contract service - composite contract - Department issued a SCN dated 27th May, 2011 to the Assessee stating that the aforementioned construction projects were entirely commercial in nature and were amenable to service tax under the category of Commercial and Industrial Construction Service - Whether the CESTAT was justified in remanding the matter to the Adjudicating Authority on the question whether the contract in question was a composite works contract and whether it was liable for service tax as such? - Held that: - On a plain reading of the SCN, it is apparent that it was never disputed by the Department that what was undertaken by the Appellant was a composite contract of construction which involved labour and service elements. The grant of rebate to the Assessee as noted in the SCN was itself an acknowledgment of this. If that was never in issue, the question of remanding the matter to the Adjudicating Authority for verifying that fact did not arise - The CESTAT had to examine if the nature of the contracts executed by it was such that would be covered by the decision of the Supreme Court in Commissioner of Central Excise, Kerala v. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The appeal of the Department is restored to the file of the CESTAT.
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