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TMI Blog2018 (5) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 dated 24/04/2012. The respondent is engaged in the work of providing/ laying/jointing/ replacement of water pipelines for Delhi Metro Rail Corporation (DMRC), Delhi Jal Borad (DJB) and other similar companies. The Department investigated into the affairs of the respondent and demand for Service Tax was raised vide show cause notice dated 15/10/2010 covering the period 2004-05 to 2009-10. By issue of subsequent show cause notice dated 14/10/2011 the demand was further raised for the period 2010-11. After completion of due process of adjudication, the Adjudicating Authority passed the impugned order in which the entire demand of Service Tax was dropped. Aggrieved by the impugned order revenue has filed the present appeal. 3. With the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the respondent. He reiterated the main arguments summarized in para 6 of the written submission. He submitted that the activities undertaken by the respondent were covered by the decision of the Hon'ble High Court in the case of Larsen And Toubro 2015 (39) STR (913) SC. 6. He cited the Tribunal's decision in the case of Sawadeshi Construction Company Final Order No. 50158/2018 dated 16/01/2018 (para 8). 7. Finally he submitted that the activities undertaken are not liable to payment of Service Tax and the impugned order merits no interference. 8. He also submitted even during the proceedings before the Adjudicating Authority the respondent has submitted all the relevant records for verification. 9. Heard both sides and perused t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent asserted that copy of all relevant documents were submitted before the Original Adjudicating Authority and hence the respondent is not required to submit the same again before the Tribunal. 14. After appreciating the submissions by both sides, we are of the view that the relevant contracts executed by the respondent with DMRC will need to be scrutinized for taking a definitive view whether such activities will be liable to Service Tax under the category of Section 65 (39a) of the Act. Since the relevant agreements have not been produced for our perusal, we are left with no option but to remand the matter to the Adjudicating Authority for de novo decision after perusing the relevant contracts with DMRC. 15. We make it clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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