9911796707
TMI Blog2008 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that, now we cannot reverse our finding and say that the appellant would fall under service of works contract - This will amount to a review of our own order – no error apparent on record - application for rectification of mistake rejected - ST/195/2007 - 441/2008 - Dated:- 25-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri K.S. Ravi Shankar and N. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant would be liable for service tax only w.e.f. 1-6-2007 as the works contract was liable to be service tax became a taxable only from that date. It has been urged that the Tribunal though it has recorded the fact of the submission of the appellant has not given any finding and this has resulted in miscarriage of justice. In other words, the appellants are challenging the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, the input credit was also allowed. With these observations, the Tribunal has allowed the appeal of the appellants. Therefore, now we cannot reverse our finding and say that the appellant would fall within the category of the services of works contract on turnkey basis. This will amount to a review of our own order. Even if our reasoning is incorrect, it would be better for the appellant to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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