2010 (10) TMI 439

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....P. Nagendra Kumar, Jt. CDR, for the Respondent. [Order per : M.V. Ravindaran, Member (J)].  - This appeal is directed against the Order-in-original No. 03/2009 dt. 23-2-2009. 2. The relevant facts that arise for consideration are that the Adjudicating Authority has found that the appellant is providing services of improvement/re-asphalting of the existing roads for National Highway Au....

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....llant would fall under the category of 'Works contract'. He fairly submits that this argument, that the contracts entered by the appellant would get covered under the heading 'Works contract' was not taken up before the Adjudicating Authority. But in any case he has taken it in one of the grounds of the appeal. He would also submit that as regards the demand of small amount for the construction of....