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2019 (5) TMI 465 - AT - Service TaxPrinciples of natural justice - Non-payment of service tax - erection, commissioning and installation services - works contract services - period from 2008-09 to 2012-13 - HELD THAT:- The Appellant requested for an opportunity to demonstrate, which they failed to do earlier, before the adjudicating Commissioner that major portion of the work undertaken by them either on sub-contract basis or by themselves, relate to execution of projects connected with dams, hydro-electric power projects etc, hence not taxable. An opportunity may be accorded to the Appellant to place before the adjudicating Commissioner all the contracts/work orders and accordingly it is to be ascertained whether the claim of the Appellant is correct or otherwise - appeal allowed by way of remand.
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