9911796707
TMI Blog2023 (10) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ous clients during the relevant period 16/06/2005 to 31/05/2007 - rendering services like false ceiling, glazing etc. by supplying materials along with services as per the individual work orders issued by various clients - HELD THAT:- To analyse in detail, it is necessary to remand the matter to the adjudicating authority to ascertain whether all contracts entered by the appellant with their clie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore. 2. Briefly stated the facts of the case are that the appellants are engaged in manufacturing of aluminium windows, aluminium doors, aluminium partitions, furniture etc. and also engaged in execution of work by providing structural glazing, false ceiling work, ACP cladding, curtain walling painting, wood and metal joinery and carpentry, laying floor tiles and repair work etc. During the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that levy of service tax on works contract service came into force w.e.f. 01/06/2007. He submits that invariably in almost all cases along with materials, they also rendered various services; therefore the job undertaken and completed by them qualify to be works contract service. It is his submission that levy of service tax prior to 01/06/2007 on works contract services is no more res integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala Vs. Larsen Toubro Ltd.(supra). However, to analyse in detail, it is necessary to remand the matter to the adjudicating authority to ascertain whether all contracts entered by the appellant with their clients are in the nature of works contract service or some contracts are only for supply of services. To ascertain the said position, the matter is remanded to the adjudicating authority. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
