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TMI Blog2018 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the lower authority. Since the lower authority had no occasion to deal with this vital issue matter needs to be reconsidered - appeal allowed by way of remand. - Appeal No. ST/573/2010-DB - A/12450/2018 - Dated:- 4-10-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the applicant: Shri S.J. Vyas, Adv. For the respondent: Shri S.N. Gohil, Supdt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that this contract is of composite nature as they were providing services alongwith material. Therefore, it falls under the work contract. He also submits that the services which they are providing being composite contract is not covered under completion or finishing, whereas it is a contract of new construction, hence, eligible for abatement. 3. Shri S.N. Gohil, Ld. Supdt. (AR) appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 01/06/2007. Since the lower authority had no occasion to deal with this vital issue matter needs to be reconsidered. Accordingly, we set aside the impugned order and remand the matter to the original authority for passing a fresh order on the basis of judgment of by the Hon ble Supreme Court in the case of L T Ltd. (Supra) (Dictated and pronounced in the open Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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