2019 (6) TMI 381

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..... g Authority to decide whether the services fall within Works Contract Services. Various factual aspects have to be verified that whether the service was provided along with the supply of material, whether the appellant have discharged the Sales Tax/WCT etc. Therefore, the matter needs to be reconsidered for the purpose of deciding the classification that whether the services fall under works co .....

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..... , Ld. Counsel appearing on behalf of the appellant submits that since the providing of services along with the supply of pipes, the service falls under the category of Works Contract Service which is not taxable prior to 01.06.2007. He submits that though this issue has not been taken up before the Original Adjudicating Authority, but being a question of law, it can be raised before this Tribunal. .....

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..... ring on behalf of the Revenue reiterates the finding of the impugned order. 4. We have heard both sides and perused the records. We find that the issue that whether the services fall under Works Contract or otherwise was raised first time before this Tribunal and same was not raised before Original Adjudicating Authority to decide whether the services fall within Works Contract Ser .....

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