TMI Blog2018 (12) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... e services prior to 01.6.2007 though payments were received by the assessee after the said date - appeal allowed by way of remand. - Civil Miscellaneous Appeal Nos.2745 to 2749 of 2018 And CMP.Nos.20855, 20857, 20860 & 20863 of 2018 - - - Dated:- 27-11-2018 - Mr. Justice T.S. Sivagnanam And Mr.Justice N. Sathish Kumar For the Appellant : Mr.T.Pramod Kumar Chopda For the Respondent : Mr.N.Viswanathan and Mr.S.Baskaran COMMON JUDGMENT T.S.SIVAGNANAM, J Mr.N.Viswanathan and Mr.S.Baskaran, learned counsel accept notice for the respondent. We have heard the learned counsel on either side and with consent, the above appeals are taken up for joint disposal. 2. These appeals are filed by the Revenue under Section 35G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case in Final Order No.40902/2016 dated 06.6.2016. 6. The learned Senior Standing Counsel appearing for the appellant has contended that the said final order passed by the Tribunal dated 06.6.2016 was an order remanding the matter with the specific direction to the Adjudicating Authority to examine the taxability of the services involved in the execution of the works contract and if such contracts were executed prior to 01.6.2007, the Adjudicating Authorities were directed to deal with such cases after taking note of the decision of the Hon ble Supreme Court in the case of Commissioner of Central Excise Customs, Kerala Vs. Larsen Toubro Limited [reported (2015) 39 STR 913]. 7. It is argued by the learned Senior Standing Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.3.2018, still we cannot dispense with the verification process because the periods involved in these appeals are different from the periods involved in the other cases. Therefore, to that extent, we are of the opinion that the Adjudicating Authority should verify the nature of transactions to ascertain as to whether the decision of the Hon ble Supreme Court in the case of Larsen Toubro Limited can be applied to the case of the assessee. 11. Accordingly, the above civil miscellaneous appeals are allowed, the said common order dated 09.11.2017 passed by the Tribunal is set aside and the matters are remanded to the Adjudicating Authority to verify as to whether the assessee is entitled to the benefit of the decision of the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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