Works contract taxability in construction activity sent back for fresh adjudication after later Supreme Court ruling.

Construction activity taxability as a works contract required reconsideration because the original adjudication preceded the later Supreme Court ruling on works contract classification. The Tribunal accepted that the dispute should be examined afresh in light of that subsequent legal position and remanded the matter for de novo adjudication. The adjudicating authority was directed to decide the taxability issue again on the basis of the applicable legal principles.

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Issues: Whether the dispute regarding taxability of the construction activity as works contract required reconsideration in light of the Supreme Court ruling and whether the matter should be remanded for fresh adjudication.

Analysis: The appeal was heard against an order passed before the benefit of the later Supreme Court ruling on works contract taxability. The Tribunal noted that the appellant's case was that the work fell within works contract and that the disputed period related to a period when the issue had not been settled by the subsequent ruling relied upon.

Conclusion: The appeal was allowed by way of remand and the adjudicating authority was directed to decide the dispute de novo.

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