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TMI Blog2019 (2) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... orities in the proper perspective, the impugned order is set aside - matter is remanded to the Original Adjudicating Authority for fresh decision - appeal allowed by way of remand. - Appeal No. ST/640/2010-DB - A/10268/2019 - Dated:- 14-2-2019 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) For the appellant: Shri Dhawal Shah, Advocate For the respondent: Shri S.N. Gohil, Supdt. (AR) ORDER Per: Raju This appeal has been filed by M/s Excel Insulation Inc against confirmation of demand of Service Tax, interest and imposition of penalty under section 76 and 78 of the Finance Act, 1994. The appellants are engaged in the business of providing service of erection, commissioning and installati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order. 4. We have gone through rival submissions. We find that the primary argument of the appellant is contract undertaken by them is a Works Contract and consequently, no tax can be levied for the period prior to 01/06/2007 as held by Hon ble Apex Court in the case L T Ltd. (supra). The appellant had raised this issue regarding the contract being works contract before Addl. Commr. As it is apparent from record of personal hearing it is seen that the Order in Original does deal with this claim of the appellant. 4.1 The Commissioner (A) held that the claim of the appellant that the contract is a works contract cannot be examined as no evidence has been produced either before the Original Adjudicating Authority or before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transaction as a sale? Doctors, lawyers and other professions render service in the course of which can it be said that there is sale of goods when a doctor writes out and hands over a prescription or a lawyer drafts a document and delivers it to his/her client? Strictly speaking with the payment of fees, consideration does not pass from the patient or client to the doctor or lawyer for the documents in both cases. 43. The reason why these services do not involve a sale for the purposes of Entry 54 of List II is, as we see it, for reasons ultimately attributable to the principles enunciated in Gannon Dunkerley s case, namely, if there is an instrument of contract which may be composite in form in any case other than the exceptions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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