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TMI Blog2018 (6) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, maintenance and repair service’ pertains to road upkeep under various contracts that should rightly fall under ‘works contract’ and that appropriate abatement should have been granted. Held that:- The adjudicating authority was deprived of the clarity afforded by the Hon’ble Supreme Court in Commissioner of Central excise & Customs, Kerala v. Larsen& Toubro Ltd. [2015 (8) TMI 749 - SUPREME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nges the confirmation of liability of ₹ 1,48,28,716 for providing taxable services, interest thereon, and the various penalties imposed under section 76, 77 and 78 of Finance Act, 1994 in having failed discharge the liability. Commissioner of Central Excise Service Tax, Nagpur has, vide order-in-original no. 01/ST/2012/C dated 23rd March 2012, held that appellant had rendered various servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s wrongly classified the activity as cargo handling service to extract the full tax from them. It is also contended that on the cleaning activity , they had discharged the liability under another head which the adjudicating authority refused to acknowledge leading to this demand all over again. On works contract service , it is submitted that the benefit of abatement was not granted to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliciter; any such contract that included supply of material was liable to tax only after the incorporation of works contract service in section 65 of Finance Act, 1994. This is an aspect that requires scrutiny afresh. 7. Considering the discarding of the various claims of the appellant in the adjudication process and the need to have a fresh look at the contracts involving supply of materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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