TaxTMI 
TaxTMI 
2019 (1) TMI 65
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....MBER (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 against the same impugned order and they a....
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....fter 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 some amount. Coming to such a conclusion, he ....
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....s 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 elaborated in the manner by the appellant's co....