Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 587 - AT - Service TaxClassification of services - Repair & Maintenance or Commercial or Industrial Construction Service or Works Contract Service? - eligibility of abatement available for commercial or industrial construction service under N/N. 18/2005-ST - HELD THAT:- Reliance placed in the earlier appeal of the appellant this tribunal in M/S H KANT & CO. VERSUS C.C.E. & S.T. VADODARA-I [2019 (2) TMI 1304 - CESTAT AHMEDABAD] where Tribunal remanded the matter for verifying the fact of execution of work with material and whether the same falls under works contract. In the present case also the same fact is involved therefore, this matter also needs to be remanded for denovo adjudication to the Adjudicating Authority - Appeal is allowed by way of remand.
|