2017 (1) TMI 1284

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..... S/179/2006, it cannot be said that appellant has not provided any evidence to support its claim - abatement allowed - appeal allowed. If the details of goods used in contract are provided by appellant, that deserves examination to ascertain whether the contract involved supply of spare parts/components for the purpose of maintenance. Both sides shall co-operate with the adjudicating authority .....

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..... mpt goods used in the works contract from the purview of the service tax and that authority granted relief of ₹ 18,52,663/- vide OIO No.42/2004 dt. 23.6.2004, suo motu proceeding was initiated by revisional authority who reviewed the said OIO and reversed that and demanded service tax on the materials used in the contracts. 2. Ld. counsel says that value of the goods used in the mainten .....

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..... rned Commissioner does not show any good reason why he disturbed the order of adjudication without examining the details provided by appellant and available on record. Therefore there is no reason to maintain the order of learned Commissioner but to set aside the same and uphold the adjudication order. Appeal is accordingly allowed. Appeal No.S/174/2007 5. In the present case, if the detai .....

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