TMI Blog2019 (2) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant - Held that:- The facts that whether the contract was executed with the material and payment of sales tax on works contract service, have not been verified by the adjudicating authority. The adjudicating authority has decided the matter only on the ground that the service falls under the repair and maintenance service, accordingly, the abatement is not available. The matter needs to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment available for commercial or industrial construction service under Notification 18/2005-ST is not eligible to the appellant. Accordingly, the differential duty demand by denying the exemption was confirmed. 2. Sh. Dhaval Shah, Ld. Counsel appearing on behalf of the appellant submits that they have provided the service of new construction as well as repair and maintenance. He submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that since the appellant had paid sales tax on the material, the sale of goods and service is vivisected, therefore, the judgment of Hon ble Supreme Court in the case of Larsen Toubro (supra) is not applicable in the facts of present case. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the facts that whether the contract was exec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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