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2018 (4) TMI 775

Further the question being of law can be raised at any stage and therefore the reasoning adopted by the Appellate Authority to deny the claim of the Appellant is erroneous. - It is not appearing either from the adjudication order and the Appellate order as to why the Appellants are not eligible for exemption in case of services rendered to M/s MSETCL. - The Appellant is not liable for ser .....

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the Appellant for M/s Bharat Sanchar Nigam ltd., M/s Mahrashtra State Electricity Transmission Company Ltd. and one M/s Marvelous Metals Pvt. Ltd during the period 10.09.2004 to 2007 - 08. By issuance of show cause notice it was alleged that the Appellant has rendered Constructions Services & Commercial or Industrial Construction Services . It was proposed to demand service tax on the value o .....

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t. That though this plea was raised first time before the Appellate Authority but being a question of law the same could have been raised at any stage. The same was not considered by the Appellate Authority. That the services rendered to Maharashtra State electricity Board was in relation to power transmission and hence not liable for service tax in terms of Notification No. 45/2010 - ST dt. 20.07 .....

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ival submissions and gone through the records of the case. The Appellate authority has refused to consider the plea of the Appellants that the services are covered under the category of Works Contract on the ground that the Appellant did not raise issue before adjudicating authority. We are of the view that the classification of services during the period has remained under confusion. Further the .....

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e demand and penalties to that extent. As regard demand of service tax in respect of Marvellous Metals and other services we find if the services are in the nature of Works Contract, the same shall not be liable for service tax before 01.06.2007. We deem it fit to remand the matter back to the adjudicating authority to reconsider the claim of the Appellant regarding Works Contract Servcies or othe .....

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