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2018 (10) TMI 91 - AT - Service TaxPenalties u/s 76, 77 & 78 of the Finance Act, 1994 - Erection, Commissioning and Installation - appellant case is that services provided by them would fall under the category of ‘Works Contract’ and placed reliance in the case of ommissioner of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - Revenue submits that inasmuch as the said decision of the Hon’ble Supreme Court was not available at the time of passing of the impugned orders and the applicability of the same is to be examined in the terms of the contract entered into by the appellant with the service recipient, the matter is required to be re-examined. Held that:- The applicability of the Hon’ble Supreme Court’s decision on ‘Works Contract’ in the above referred case, is required to be examined by referring to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating Authority - appeal allowed by way of remand.
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