2018 (4) TMI 775

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..... dopted by the Appellate Authority to deny the claim of the Appellant is erroneous. It is not appearing either from the adjudication order and the Appellate order as to why the Appellants are not eligible for exemption in case of services rendered to M/s MSETCL. The Appellant is not liable for service tax in respect of services given to MSETCL - Demand set aside. Marvellous Metals and oth .....

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..... lectricity Transmission Company Ltd. and one M/s Marvelous Metals Pvt. Ltd during the period 10.09.2004 to 2007 08. By issuance of show cause notice it was alleged that the Appellant has rendered Constructions Services Commercial or Industrial Construction Services . It was proposed to demand service tax on the value of services and to impose penalties. The adjudicating authority vide adjudi .....

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..... hority but being a question of law the same could have been raised at any stage. The same was not considered by the Appellate Authority. That the services rendered to Maharashtra State electricity Board was in relation to power transmission and hence not liable for service tax in terms of Notification No. 45/2010 ST dt. 20.07.2010 under which retrospective exemption was given for the period upto .....

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..... pellate authority has refused to consider the plea of the Appellants that the services are covered under the category of Works Contract on the ground that the Appellant did not raise issue before adjudicating authority. We are of the view that the classification of services during the period has remained under confusion. Further the question being of law can be raised at any stage and therefore .....

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..... of service tax in respect of Marvellous Metals and other services we find if the services are in the nature of Works Contract, the same shall not be liable for service tax before 01.06.2007. We deem it fit to remand the matter back to the adjudicating authority to reconsider the claim of the Appellant regarding Works Contract Servcies or other wise and decide the case accordingly only in case of .....

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