Whether the appellant had in fact provided the works contract ...
Appellant's Works Contract Service Under Scrutiny; Appeal Raises New Issue, Leads to Remand and Rs. 5 Lakh Penalty.
November 4, 2015
Case Laws Service Tax AT
Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter remanded back - Since the appellant wholly obstructedhas failed to cooperate in the adjudication proceeding, cost of ₹ 5 lakh imposed - AT
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