9911796707
TMI Blog2018 (7) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... are for hiring of crane, removal of sludge, excavation of river channel, labour supply, replacement of equipment, cleaning activities, replacement of equipments/valves and some fabrication works. All the independent contracts cannot come under the purview of Construction Service. It would be appropriate to remand the matter to the Adjudicating Authority to consider the submissions of the assessee and the grounds of appeal filed by the Revenue - appeal allowed by way of remand. - Appeal No.ST/96/2008 & ST/138/2008 - FO/76052-53/2018 - Dated:- 14-5-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri N.K. Choudhury, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for disposal. 2. Ld. Advocate for the appellant vehemently argued at length and also filed copies of the work orders issued by Nilachal Ispat Nigam Limited from time to time for the relevant period wherein the scope of work is notonly construction but comprises of various other works assigned to them vide the work order and it is his submission that all the works are not covered under the definition of construction service as applicable w.e.f. 10.09.2004. Ld. Advocate further submits that the Commercial or Industrial Construction Service was introduced w.e.f. 16.06.2005 and Works Contract Service was introduced w.e.f. 01.06.2007 and accordingly the services needs to be categorized under the respective category of service and then only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments/valves and some fabrication works. All the independent contracts cannot come under the purview of Construction Service. 6. In view of the above discussions it would be appropriate to remand the matter to the Adjudicating Authority to consider the submissions of the assessee and the grounds of appeal filed by the Revenue. Since the matters are very old, it would be appropriate to pass an order within 3 (three) months from the date of receipt of this order and in accordance with law. Needless to mention that a reasonable opportunity of hearing be granted to the assessee. 7. In the result, both the appeals are allowed by way of remand to the Adjudicating Authority. (Dictated and pronounced in the Open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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