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TMI Blog2024 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri N. Satyanarayanan , AC ( AR ) for the Respondent ORDER Per K. Anpazhakan , The present appeal has been filed against the impugned Order in Original No.3/2014 (ST) dated 14.2.2014 passed by the Commissioner, wherein the learned adjudicating authority has confirmed the demand of service tax along with interest and penalty. Aggrieved against the impugned order, the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pril 2006 to March 2011 has been confirmed under the category of Construction of Commercial Complex Service. During this period, they have rendered services under a 'composite contract' involving transfer of property in goods. Accordingly, the services rendered by them are rightly classifiable under the category of 'Works Contract Service' and hence the demand confirmed under the 'Construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of beneficiaries for their personal use. He submits that during the personal hearing before the adjudicating authority, they could not bring all the relevant documents and claim the exemption which are otherwise eligible to them. Accordingly, he prayed for remanding the matter for denovo adjudication to the adjudicating authority for deciding the matter afresh. 4. The learned AR Shri N. Satyana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the demands confirmed under 'works contract service'. It is their contention that these contracts were also executed with materials and hence they are eligible for abatement. Their submission that some of the contracts executed by them are not liable to service tax also need to be examined along with relevant documents. Thus, we observe that the demand confirmed in the impugned order under co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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