2018 (4) TMI 1326

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..... tava, Advocate For the appellant(s) Sri H.S. Abedin, A.C. (A.R.) For the Respondent(S) Per C.J. MATHEW, This appeal is directed against order-in-original no.04/S. Tax/Commr./2014 dated-22nd April 2014 of Commissioner, Central Excise & Service Tax, Jamshedpur. 2. The adjudicating authority confirmed the demand of Rs. 41,32,114.00 as provider of 'commercial and industrial service' and approprite .....

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..... 2012 did not discharge tax liability. 4. Heard the Learned Authorised Representative. 5. It is clear from the records and the submissions made by both sides that the appellant-assessee is provider of 'works contract service' but, during the relevant period, had been discharging the tax liability on the service component of 'commercial and industrial construction service'. The issue of composite .....

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..... has not examined the claim of the appellant made during the proceedings. 7. In view of the above, the matter would require a fresh ascertainment on the above two limited grounds for which reason we set aside the impugned order and remand the matter to the original authority for decision on the terms enumerated above. The appeals are disposed off by way of remand.
Case laws, Decisions, Judgem .....

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