2019 (2) TMI 1304

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The brief facts of the case are that the appellant have taken the registration under Maintenance or repair services and discharged the service tax after claiming the abatement as per notification no. 18/2005-ST dated 07.06.2005. The case of the department is that the appellant had provided service of repair and maintenance, therefore, the abatement available for commercial or industrial construct .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ro 2015 (39) STR 913 (SC). He also placed reliance on the other following judgments: * 2018 (9) TMI 1149 Real Value Promoters Pvt. Ltd. * 2018 (10) TMI 403 Futura Interiors * 2018 (15) GSTL 546 (M.P.) 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since the appellant had paid sales tax on the mater .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assifying the services as works contract is fulfilled then the service will merit classification under works contract service. The works contract service came into service tax net w.e.f. 01.06.2007 as held by the Hon'ble Supreme Court in the case of Larsen & Toubro (supra). Accordingly, the matter needs to be remanded to the adjudicating authority for verifying the fact of execution of work with m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X