TMI Blog2018 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... amount paid towards Service Tax by the appellant - Held that:- The nature of the contract was such that there was transfer of title of the goods supplied and also there was element of service - thus the matter needs to be examined taking the various contracts into consideration - appeal allowed by way of remand. - APPEAL No.ST/4/2012-CU[DB] - ST/A/72062/2018-CU[DB] - Dated:- 21-8-2018 - Mrs. Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixing of doors and supply and fixing of pre coated sheets. It was alleged by Revenue that the service receivers had paid the appellant towards Service Tax of ₹ 5,93,910/- more than the amount paid towards Service Tax by the appellant. Said amount was also demanded. The Original Authority confirmed the demand to the tune of ₹ 37,25,351/- and dropped the remaining demand. Further, equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material got transferred to the service recipients and therefore the service was rightly classifiable under Works Contract Service. He has further submitted that during the relevant period Point of Taxation Rules, 2011 were not inforce and therefore, the service tax was required to be paid on the basis of receipt and on the basis of said provisions, the allegations of receiving Service Tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST. Further we are of the opinion that the dispute related to ₹ 5,93,910/- needs to be examined from the point of view of actual consideration received by the appellant. We, therefore, after setting aside the impugned order remand the matter back to the Original Authority with directions to examine the issue related with supply and fixing of doors and sheets in the light of law declared by H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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