TMI Blog2017 (5) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ere work contract or otherwise - matter is remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand. - ST/06/2008 & ST/393/2010, ST/MA(Ors.-92105/2017 - M/86945/17/STB, A/86946-86947/17/STB - Dated:- 13-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V Sridharan, Sr. Advocate with Shri L Badrinarayanan, Advocate for the appellant Shri D Nagvenkar, Additional Commissioner (AR) for the respondent ORDER Per M V Ravindran These appeals are directed against Order-in-Original No: 18/P-III/STC/COMMR/2007 dated 22/11/2007 passed by the Commissioner of Central Excise, Pune-III and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble High Court of Bombay and their Lordhsips by a judgment and order dated 02/05/2009 remanded the matter back to the Tribunal by setting aside the our order with a direction to hear the appellant on all points raised which have been referred to in the judgment of their Lordships. 5. Consequent to such remand, the matter is listed before the bench for disposal. 6. Learned Counsel, after taking us through the facts of the case, submits that they want to urge additional grounds on this matter as these contracts were works contract and if they were works contract the period involved being prior to 01/06/2007, the tax liability does not arise is the law settled by the apex Court in the case of L T Limited. He takes us through the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority that the contracts entered into by them with their clients, were in nature of works contract. Having not raised this point before the adjudicating authority and not produced any documents in support of that claim before him, we find that the adjudicating authority could not have arrived at any conclusion and record any findings as to whether the contracts entered into by the appellant were work contract or otherwise. In our considered view, this matter needs reconsideration by the adjudicating authority in depth after considering the judgment of the apex Court in the case of Larsen Toubro Ltd (supra) and the contracts entered into by the appellant, as also other evidences that may need to be gone into. 11. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
