TMI Blog2014 (1) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... the bye-laws of the appellant and the exemption available under Notification No. 17/2005-S.T., dated 7-6-2005 - matter remanded back to the original adjudicating authority for consideration of the matter afresh, taking into account the documentary evidences such as work-order, bills raised by the appellant, bye-laws of the cooperative society, etc. and other documentary evidence, if any, to be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the services rendered amounting to Rs. 3,05,02,816/-. The department was of the view that the said activity merits classification under Manpower Supply Service and liable to Service Tax under that category. Accordingly, a show cause notice was issued to the appellant vide notice dated 20-10-2010 proposing to classify the services rendered by the appellant under Manpower Supply Service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 65 of the Finance Act, 1994 and when undertaken in the case of construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports and other ports is exempt vide Notification No. 17/2005-S.T., dated 7-6-2005. The appellant has also produced work-order from the service recipient, namely, M/s. PNP Maritime Services Pvt. Ltd. and also the bills raised by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration and therefore, he has no objection if the case is remanded back. 5. We have carefully considered submissions made by both the sides. 5.1 We notice that the lower authorities have not considered the work-order issued to the appellant, the bills raised by the appellant, the bye-laws of the appellant and the exemption available under Notification No. 17/2005-S.T., dated 7-6-2005. Prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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