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2015 (10) TMI 1054 - CESTAT AHMEDABAD

2015 (10) TMI 1054 - CESTAT AHMEDABAD - TMI - Liability of service Tax - Services of Laying Long Distance Pipelines under issue Appellant contends that service tax is not leviable and opportunity of hearing must be given Revenue contends that Appellant have not produced any evidence in support of their contention.

Held That:- Matter should be examined by the adjudicating authority in the interest of justice and proper opportunity of hearing be given Matter remanded back Decisi .....

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, we find that the issue involved in this case is in narrow compass. 2. The appellants were engaged in the services of Laying Long Distance Pipelines. According to the appellant, they have rendering the services as per contract and therefore, service tax is not leviable as held by the Hon'ble Supreme Court in the case of CCE & Cus., Kerala vs. Larson & Toubro 2015 (39) STR 913 (SC). On the other hand, learned Authorised Representative for the Revenue submits that the appellant have n .....

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