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TMI Blog2019 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... site in nature. At the same time, the learned advocate has drawn our attention to the written submissions made by them before Commissioner (Appeals). She pointed out certain purchase orders in which it is shown that materials were supplied. But authorities below have considered this as service simplicitor. Thus, there is some confusion on facts which could be best resolved by remanding the matter to the adjudicating authority for purpose of ascertaining whether all the contracts involved in the appeal are in fact composite involving both labour and material or otherwise - appeal allowed by way of remand. - ST/00594/2012 - Final Order No. 40517/2019 - Dated:- 28-2-2019 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel Ms. Kanthi Visalakshmi appeared and argued the matter. She submitted that the period involved is from 2005-06 to May, 2010. The entire work carried out by the appellant is in the nature of composite contracts, which involves both supply of materials as well as rendering of services. For the period prior to 01.06.2007, the contention of the appellant is that the works are composite in nature involving not just labour but also materials. They had furnished all details including copies of invoices at the stage of Commissioner (Appeals). The demand has been based on the payments received by appellants as per the audit of account of the three service recipients, viz., M/s. Rane Brake Lining, M/s. Rane TRW Steering System and M/s. Rane Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inclusive of materials supplied. Bill No.2012 and other documents though showed labour and material was not accepted stating that it is not signed. For these reasons, services provided to M/s. Rane Brake Lining, the abatement was disallowed stating that the purchase order only showed description of services as standard . Though, appellants had furnished necessary documents to show that the contracts/works executed were composite in nature, the authorities below have not examined or considered these documents in the correct legal perspective. 6. All demands have been made under CICS even though the works are composite in nature. As per the ratio laid down by the Hon ble Apex Court in the case of Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials were supplied. But authorities below have considered this as service simplicitor. 10. In the circumstances, we find that there is some confusion on facts which could be best resolved by remanding the matter to the adjudicating authority for purpose of ascertaining whether all the contracts involved in the appeal are in fact composite involving both labour and material or otherwise. The appellants would be required to produce all necessary evidence in support of their claim. When the contracts are indeed found as composite there shall be no service tax levied. Service tax demand made thereon will extinguish as the demands have been made under CICS and not under Works Contract Services in view of the ratio laid down by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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