2019 (6) TMI 1728

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..... assification of services - HELD THAT:- It is found that the issue of classification under head of supply of tangible goods for use was raised first time before this Tribunal and the same was neither claimed before the lower authority nor it was considered, therefore, as requested by the Ld. Counsel, the matter can be re-considered afresh by the adjudicating authority. Matter remanded to the adjudi .....

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..... Patel (C.A) appearing on behalf of the appellant at the outset submits that as per contract with Neyeli Lignite Corporation Limited, it is for "Hiring of Crawler Mounted Shovels/Hydraulic Excavators, Backhoes, Dumpers etc, therefore, it is correctly classifiable as 'supply of tangible goods for use'. He fairly submits that the issue of classification of 'supply of tangible goods for use' was not r .....

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