TMI Blog2024 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ce? - HELD THAT:- The learned adjudicating authority has not addressed to the submissions made by the appellants, which were to the effect that the service tax liability should appropriately be confirmed under the works contract service and not dredging service and service tax liability, if any, should be recovered or computed on the basis of the work executed by the subcontractor, who had actually executed the assigned task. Since those vital aspects have not been dealt with by the adjudicating authority, the matter arising out of the present impugned orders should go back to the original authority for a fresh fact finding on the issues, especially raised by the appellants, at this juncture. Therefore, by setting aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 passed by the learned Commissioner of Service Tax-V, Mumbai. In one of the adjudication order dated 30.12.2015, the learned adjudicating authority had confirmed the service tax demand on the ground that the activities undertaken by the appellants fall under the taxable category of dredging service and accordingly, the service tax liability is required to be discharged by them. In respect of the other impugned order dated 23.05.2016, the learned adjudicating authority has bifurcated the services provided by the appellant and confirmed the demand with regard to the dredging service provided by them and dropped the proposed demand, holding that works contract service should not attract levy of service tax as proposed for recovery under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract service and not dredging service and service tax liability, if any, should be recovered or computed on the basis of the work executed by the subcontractor, who had actually executed the assigned task. Since those vital aspects have not been dealt with by the adjudicating authority, we are of the view that the matter arising out of the present impugned orders should go back to the original authority for a fresh fact finding on the issues, especially raised by the appellants, at this juncture. 4. Therefore, by setting aside the impugned orders, the matter arising out of the present dispute is remanded back to the original authority for a fresh fact finding on all the issues involved. In other words, we would like to make it clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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