TMI Blog2018 (9) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], is required to be examined by referring to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating Authority - appeal allowed by way of remand. - APPEAL No. ST/5/2012-CU[DB] - ST/A/71945/2018-CU[DB] - Dated:- 6-8-2018 - Mrs. Arch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. The appellant had taken a categorical stand before the Adjudicating Authority that services provided by them would fall under the category of Works Contract , which were made taxable only w.e.f. 01.06.2007. For the period subsequent to 01.06.2007, the appellant contested the demand on the ground that they have executed the work for the Railways which is exempted services in terms of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the terms and conditions of the various contracts. Such verification can be done only at the level of the Original Adjudicating Authority. Accordingly, we deem it fit to set aside the impugned order and remand the matter to Commissioner for fresh adjudication in the light of the declaration of law by the Hon ble Supreme Court in the case of Larsen Toubro Ltd., (supra) inasmuch. As the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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