2018 (9) TMI 1504

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..... Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that though the appellant was registered with the Service Tax Department under the category of 'Management and Maintenance and Repair Services' but no ST-3 returns has been filed by them and no service tax was being paid by them. Investigations were undertaken by .....

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..... 006, stands rejected. The said claim of abatement was made by the appellant on the ground that they had provided Commercial or Industrial Construction Services, which plea stands rejected by Commissioner (Appeals). However, the benefit of abatement was extended in respect of 'Rent-A-Cab Service'. 3. Learned Chartered Accountant appearing for appellant submits that the services provided by the app .....

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..... bove decision of the Hon'ble Supreme Court in the Case of M/s Larsen & Toubro (supra). 4. Learned A.R. for revenue agrees to the above proposition. 5. In view of the above, we set aside the impugned order and remand the matter to the Original Adjudicating Authority for fresh decision. Needless to say that the appellant would be given a reasonable chance to put forth their case and would be at li .....

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