2019 (5) TMI 68

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.... Venkata Subba Rao, Member (Technical) Shri G. Prahlad, Advocate for the Appellant. Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran. 1. These applications are filed for rectification of mistake in Final Order No. A/30023-30027/2019 dated 07.01.2019. 2. Heard both sides and perused the records. 3. On perusal of records, we do find that the....

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....arts as under: "Learned Counsel for Revenue has rightly submitted that in a pure service contract which is based on cost plus model, as is in the instant case, the essential character of the service rendered can be derived from details of the man hours spent for each activity along with the cost of such manpower. In our view this aspect needs consideration except in appeal No. ST/30275/20....