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TMI Blog2017 (11) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T. Appeal No.1016 of 2011, S.T. Appeal No.961 of 2011 - ST/A/56874 – 56875/2017-CU[DB] - Dated:- 28-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Ms. Rinky Arora, Advocate for the assessee Sh. Ranjan Khanna, AR for the Revenue ORDER Per: B. Ravichandran Both Revenue and the assessee are in appeal against the impugned order dated 15.03.2011. The appellant-assessee are engaged in construction and erection activities in terms of contract entered into with oil companies. The dispute in the present case, covering the period 01.04.2014 to 31.03.2009, is with reference to the service tax liability of the appellant-assessee in respect of various activities carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in CCE C, Kerala Vs. Larsen Toubro Ltd. 2015 (39) STR 913 (SC), she contended that no tax liability will arise on these activities, for the period prior to 01.06.2007. 3. Ld. AR appearing for the Revenue contested the appeal filed by the appellant-assessee. He stated that the nature of service has been examined by the original authority and applied to the tax entry in the relevant time. He classified the service appropriately and imposed liability. However, the Revenue is aggrieved by certain aspect of the order. Elaborating the ground of appeal filed by the Revenue ld. AR submitted that the original authority erred in applying different classification for different period. It is the submission for the Revenue that the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not available to the original authority for examination. 6. In view of the rival contention before us and law laid down by the Hon ble Supreme Court in Larsen Toubro Ltd., (supra) it is necessary for the original authority to have a fresh look into the facts of the case and to apply the correct legal position for a fresh decision. Accordingly, we set aside the impugned order and remand the matter to the original authority to examine afresh the tax liability, if any, of the appellant-assessee. The appellant shall be provided adequate opportunity to present their case. The grievance of the Revenue also will be considered by the original authority. 7. The appeals are allowed by way of remand. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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