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TMI Blog2013 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of erection, commissioning and man power supply services. 2. Heard both sides and perused the records 3. It is the submission of ld. Counsel that the entire case which has been made by the Revenue is incorrect and contrary to the law settled. It is his submission that the majority of the works taken up by the assessee is in nature of 'erection work' with procurement of material certain scope within the appellant's contract. It is his submission that the impugned order is artificially bifurcated the services into erection, installation and commissioning services and man power supply services without considering the issue of classification and in terms of Section 65A of Finance Act, 1994. It is his submission that the activity undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main contractor has paid such tax in totality. It is also his submission that the adjudicating authority had erred in denying the abatement benefit on the very flimsy grounds. It is his submission that this denial of abatement was not indicated in the show cause notice and has clearly traveled beyond the show cause notice. It is his submission that the gross amount charged by the appellant as indicated in the relevant exemption notification would include the value of the material used for providing taxable services and if it is done so, the abatement would be granted to the appellant. It is his submission that without prejudice to the legal contentions raised by them, the appellant has paid an amount of Rs.14.46 lakhs towards tax and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is correct or whether the classification made by the Revenue is correct, needs deeper consideration, which can be done only at the time of final disposal of appeal as it requires appreciation of the law and factual matrix. Another point which was raised by the ld. Counsel on behalf of the appellant is regarding limitation. The issue of limitation is a mixed question of fact and law. Keeping in mind that the appellant has already deposited an amount of Rs.14.46 lakhs, as we find that the issue is arguable one, we are of the view that the appellant should be directed to deposit further an amount of Rs.5 lakhs (Rupees Five Lakhs only) within a period of eight weeks from today and report compliance on _____________ before Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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