2017 (1) TMI 1284

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.... B. Balamurugan, AC (AR), For the Respondent Per D.N. Panda Appeal No.S/179/2006 Appellant says that when it claimed abatement under Notification No.12/2003 dt. 20.6.2003 before the Adjudicating Authority to exempt goods used in the works contract from the purview of the service tax and that authority granted relief of Rs. 18,52,663/- vide OIO No.42/2004 dt. 23.6.2004, suo motu proceeding was i....

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.... to support its claim. While Adjudicating Authority has examined use of the material in performance of the maintenance contract and his order does not suffer from any legal infirmity, order of the learned Commissioner does not show any good reason why he disturbed the order of adjudication without examining the details provided by appellant and available on record. Therefore there is no reason to ....