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TMI Blog2021 (11) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ity that these are the turnkey projects. Thus, where there is turnkey projects, the services were rendered along with supply of materials i.e. in the nature of Works Contract service and for that the proper classification is Works Contract service but for the rest of the Contracts no examination in detail with nature of work was done by the adjudicating authority to say whether any supplies are inclusive of the work contract or not? The matter remanded to the Adjudicating Authority to examine each and every contract in detail to ascertain the fact whether services have been provided along with material and it is a composite contract - appeal is disposed of by way of remand. - Service Tax Appeal No. 340 of 2010-DB - A/12502/2021 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at various places/ sites of sewage pumping station on turnkey basis as well as Operation and Maintenance of Sewage of pumping stations and water supply bore wells on turnkey basis. Therefore, show cause notice was issued to the appellant to demand service tax under the category of Commissioning or Installation of Plant Machinery and Equipment Service and Repair and Maintenance Service. The show cause notice was adjudicated and demand as proposed in the show cause notice was confirmed along with interest and various penalties were also imposed. Aggrieved by the said order, the appellant is before us. 3. Learned Counsel for the appellant submits that the period involved in the matter is 2004-05 to 2008-09 and the service provided by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination in detail with nature of work was done by the adjudicating authority to say whether any supplies are inclusive of the work contract or not ? 6. Therefore, we set-aside the impugned order and remand back the matter to the Adjudicating Authority to examine each and every contract in detail to ascertain the fact whether services have been provided along with material and it is a composite contract. If this is so, proper classification should be Works Contract service and the Adjudicating Authority is to examine this fact and give a detailed finding on the above subject. The appellant is also directed to co-operate in the matter and provide documents for consideration by the Adjudicating Authority. 7. In view of this, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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