TMI Blog2019 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The Bench enquired with the Learned Chartered Accountant as to agreement or work orders is enclosed, he submits that they have not enclosed any agreements. The argument as to whether the services rendered by the appellant would fall under the category of works contract services or otherwise is a question that needs to be addressed by the lower authorities in light of the judgment of the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndran These two appeals are directed against Order-in-Original No. 24/2011 (MP) dated 26.04.2011, one by Revenue and another by assessee since both the appeals are directed against the same impugned order and they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. It is noticed from the records, that the appellant herein was rendering Maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that there was an improper availment of notional abatement available to these services in respect of some amount and that the show cause notice as also wrongly demanded some amount. Coming to such a conclusion, he dropped the proceedings of part of the demand of the tax and confirmed the part of the demand. 4. On careful consideration of the submissions made by both sides and on peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment of the Apex Court in the case of Larsen Toubro Ltd., [2015 (39) STR 913 (SC)] by looking at the agreement or orders etc. We find that this specific point also not elaborated in the manner by the appellant s counsel before the Adjudicating Authority. 5. Without expressing any opinion on the merits of the case, keeping all the issues open, the impugned order is set aside and bot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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