2010 (10) TMI 439

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..... ubmits that this argument, that the contracts entered by the appellant would get covered under the heading ‘Works contract’ was not taken up before the Adjudicating Authority - The lower authorities themselves have recorded that the appellant has paid Karnataka State Sales Tax - Since the issue needs re-consideration by the Adjudicating Authority looking into factual matrix - set aside the impugn .....

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..... classification under Management, maintenance or repair service as per definition under Section 65(64) of the Finance Act, 1994 and liable to pay the service tax on the amounts received towards such improvement/re-asphalting of the existing roads. Aggrieved by such an order, the appellant is before us. 3. Ld. Chartered Accountant would draw our attention to the issues set out by the Adjudicati .....

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..... e. 4. Ld. Jt.CDR on the other hand would submit that since the issue of works contract, was not taken before the lower authority, that cannot be taken in appeal before the Tribunal. The letter dt. 24-5-2010 of the Board was also not produced before the lower authority. 5. After considering the submissions made by both sides and perusal of the records, we find that the plea of the appellant s c .....

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