2019 (1) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Suresh Sastri Dorbala, Chartered Accountant for the Appellant(s). Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent(s). ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Original No. 24/2011 (MP) dated 26.04.2011, one by Revenue and another by assessee since both the appeals are directed aga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich was contested, Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and also imposed penalties. The Adjudicating Authority in the impugned order has come to a conclusion that there was an improper availment of notional abatement available to these services in respect of some amount and that the show cause notice as also wrongly demanded so....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... view, the argument as to whether the services rendered by the appellant would fall under the category of works contract services or otherwise is a question that needs to be addressed by the lower authorities in light of the judgment of the Apex Court in the case of Larsen & Toubro Ltd., [2015 (39) STR 913 (SC)] by looking at the agreement or orders etc. We find that this specific point also not e....