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2018 (5) TMI 215 - CESTAT AHMEDABADErectioning and Commissioning service - appellant claims the service to be works contract service, which was not at all considered - Held that: - even before the Authorities below the appellant from the very beginning raised the issue that the services rendered by them are Works Contract Service, in respect of certain agreements/contracts. However, the plea was not considered and the demand has been confirmed against the appellant. This issue has not been analysed and examined by the authorities below that whether the appellant in fact rendered Works Contract Service against the contracts. Hence, the aspect, needs to be scrutinized and verified in the light of the principle of law laid down by the Hon’ble Supreme Court in Larsen & Toubro Ltd.’s case [2015 (8) TMI 749 - SUPREME COURT]. Appeal allowed by way of remand.
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