2018 (5) TMI 313

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..... x Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. It is prudent to remand the matter to the adjudicating authority to ascertain as to whether the appellant’s claim is right or otherwise - appeal allowed by way of remand. - ST/84/2009-DB - A/10308/2018 - Dated:- 8-2-2018 - Dr. D. M. Misra, Member (Judicial) And Mr. Raju, Member (Technical) For Appellant (s): .....

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..... r (Appeals), who rejected the appeal. Hence, the present appeal. 4. Learned Advocate for the appellant submits that in providing commercial construction service , the appellant in fact had rendered Works Contract Service to the service receiver inasmuch as the appellants were required to provide construction service as well as materials against the contract. He submits that the issue is now .....

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..... sen Toubro Ltd. (supra). In these circumstances, it is prudent to remand the matter to the adjudicating authority to ascertain as to whether the appellant s claim is right or otherwise and accordingly ascertain whether the principles laid down by the Hon'ble Supreme Court in the case of Larsen Toubro Ltd. (supra) can be applied to the present case. 7. The appeal is allowed by way of rem .....

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