TMI Blog2018 (2) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not failed to produce the evidence, is set aside - matter remanded to the original authority for fresh adjudication - appeal allowed by way of remand. - ST/85308/14 - A/85122/2018 - Dated:- 31-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate - for Appellant Shri Vivek Dwivedi, Asstt. Commr. (A.R) - for Respondent ORDER Per: Raju This appeal has been filed M/s. Devasia Construction against order confirming demand of service tax, interest and imposing penalty under Section 76,77 and 78 of the Finance Act. 2. Ld. Counsel for the appellant argued that they are engaged in construction of civil works and were holding Central Excise Registration under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - on Rent-a-Cab service provided by them was also made. In that regard they have not contested the duty liability and the order to that extent has not been challenged. 2.2. Ld. Counsel pointed out that benefit of notification No.1/06 dt. 1.3.2006 was denied as they had failed to produce works order or invoices/bills in support of their claim before the original adjudicating authority and thus their claim that the value included the value of material has been disregarded. 2.3. Ld. Counsel further pointed out that their claim regarding the construction for 8 clients being non-commercial nature has also been disregarded on the ground that sufficient evidence of non-commercial/residential nature has not been given. 2.4. Ld. Counsel fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involve material. In view of above each entry of the contract needs to be examined individually and thereafter the liability to tax under commercial or industrial construction or works contract need to be worked out. Since the documents produced clearly indicate that in many cases value is inclusive of material the exemption under Notification No.1/06 cannot be denied. In view of above, the impugned order which essentially confirms on demand on the ground that appellants have not failed to produce the evidence, is set aside. The matter in respect of issue (i) (ii) raised above is remanded to the original authority for fresh adjudication on above terms. 6. The appeal is allowed by way of remand in above terms. (Pronounced in court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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