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TMI Blog2024 (6) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... of the observations made by the Tribunal in the order on [ 2017 (12) TMI 450 - CESTAT NEW DELHI] in the matter of the appellant for the previous years. The impugned order is accordingly, set aside and the matter is remanded to the adjudicating authority for passing a fresh order in the light of the observations made. However, as it has been stated by learned counsel for the appellant that the adjudicating authority has not decided the matter after remand, it is directed that the adjudicating authority shall decide the matter within a period of three months from the date a copy of this order is produced before the adjudicating authority by either of the parties. Appeal allowed by way of remand. - MR. DILIP GUPTA, PRESIDENT AND MS. HEMAMBI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65(105)(zzzza) of the Finance Act, 1994 [the Finance Act]. The appellant believed that since the services were provided to government departments and were non-commercial in nature, service tax would not be leviable. 4. The department, however, issued a show cause notice dated 24.10.2011 to the appellant proposing to demand service tax under erection, commissioning or installation services [ECIS] or under management of maintenance or repair services [MMR]. This show cause notice was issued by invoking the best judgment assessment. The Commissioner confirmed the demand under MMR, but extended the benefit of cum-tax. This appeal has been filed to assail this order of the Commissioner. 5. It is pointed out by Shri A.K. Batra, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Original Authority by submitting all the contract documents which resulted in the present impugned order. The objection regarding the split up figures not available in the notice cannot be taken to a level to set aside the proceedings themselves, considering the attitude of the appellant during the proceedings. In any case due opportunity has been provided during the adjudication proceedings and the classification and quantification of tax on services have been duly made by the Original Authority on examining the contracts. No grievance or violation of principles natural justice would arise in the of the present case. 8. Considering the merits of the case we note, admittedly, the appellants were allowed abatment in taxable value with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the exemption in terms of Finance Act, 2012 and which are otherwise eligible for abatment under Notification 12/2003 requires categorical finding. We also note that the appellants claimed that most of their contracts are relating to roads. However, we note that the contracts may be either relating to electrification of roads or other incidental miscellaneous work with reference to roads. The actual scope of each of the contract which are claimed to be road work by the appellant are to be examined for proper finding. 11. We note that a part of demand is even beyond five years. This is not sustainable. Since we are inclined to remand the matter to the Original Authority in view of above analysis the question of limitation also can be exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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