9911796707
TMI Blog2019 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. This being the case, we are unable to conclude whether contract was indeed within the fold of works contract service involving supply of both materials and labour. In the circumstances, the matter is remanded to the adjudicating authority for the limited purpose of going through the documents that may be produced by the appellants in support of the claim that materials had also been supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of an amount of ₹ 64,35,418/- with interest under the category of construction of Residential Complex Service. The SCN also proposed imposition of penalty under various provisions of law. In adjudication the impugned order dt. 31.1.2012 confirmed the demand along with interest thereon and imposed penalty under Section 77 78 of the Finance Act, 1994. Hence this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MAD] for subsequent periods. 2.2 Ld. Advocate also submitted sample copy of the work orders as also the conditions of contract to prove that the contracts were indeed in the nature of composite work contract involving both labour and material. 3. On the other hand, Ld. A.R Ms. Usha Devi vehemently opposes the appeal. She draws our attention to para-18 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad also been supplied by them. In case, it is concluded that the work orders were in the nature of composite contract involving both materials as well as labour, the case laws of L T Ltd. (supra) and Real Value Promoters (supra) relied upon by the Ld. Advocate will apply to this case and the demand proposed in the related notice under the category of Residential Complex Service cannot then sus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
