2018 (12) TMI 20

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..... Mittal, Advocate - for the appellant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. C.L. Mahar :- The appellant in this case has filed the Rectification of mistake application in the final order No. ST/A/51681/2018 - CU (DB) dated 03/05/2018 in service tax appeal of the appellant, as mentioned above. The appellant have pleaded that this Tribunal ha....

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....e appellant. Further, we also find from the ledger account annexed in the appeal memorandum that the appellant had received its payment for providing the job work charges only and there is no reference of any material component. Since, there is no documentary evidence available in the case records to show that for execution of the assigned job, the appellant had also used the material, we are of t....

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....The actual areas will be measured and paid". On perusal of the work order, as mentioned above, it appears that from electric point to electric point the scope of work also included material i.e. wiring and other material etc.; which were to be provided by the appellant. The above fact was not noted in the previous order. We are of the view that had the above scope of work order when considered in ....