TMI Blog2018 (11) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said activity of erection and commissioning of Greenhouse/Polyhouse at site - From the records it is not clear whether the service tax was paid on separate activities or it is a part of assembling of Greenhouse/ Polyhouse at site out of the fabricated item cleared from their factory. It is prudent to remand the matter to the adjudicating authority - appeal allowed by way of remand. - APPEAL NOS: E/1917 & 2063/2010, CROSS OBJECTION NO: E/CO-4/2011 - A/87817-87818/2018 - Dated:- 29-10-2018 - Dr. D. M. Misra, Member (Judicial) And Shri C. J. Mathew, Member (Technical) Shri Suresh Singh, Chartered Accountant for appellant-assessee Shri Ajay Kumar, Additional Commissioner (AR) for Revenue ORDER Per: Dr. D.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es assembly of various parts of Greenhouse/Polyhouse, they also undertake laying down of foundation, fabrication, erection, polythene shed/net fitting, cutters of required length, etc. He has further contended that in some cases the customers provide the entire material and the assessee-appellant only supervise the work of erection and commissioning of the fabricated material at site. He has further contended that for the period 2006- 2007 and 2007-08 the show cause notice was issued to them for recovery of service tax on the labour charges received towards erection and commissioning of Greenhouse/Polyhouse at various sites belonging to the customers. It is his contention that since their activity does not result into manufacture of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the customers, the Learned Authorised Representative for Revenue submits that it is not clear from the records whether the service tax is paid separately on the items procured by the customers of the assessee-appellant or it is the pre-fabricated items which were assembled at site by the appellant. To ascertain the said facts, he has no objection in remanding the matter to the adjudicating authority for scrutinizing of the same. 6. We find, the short issue in the present appeal for determination is, whether the assessee-appellant during the relevant period manufactured Greenhouse/Polyhouse which attracts classification under tariff item 9406 0019 of the Central Excise Tariff Act, 1985 and liable to duty accordingly. It is the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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