Tribunal to Decide if Gas Pipe Laying Services Qualify as Works Contract; Case Remanded for Further Review.

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....Classification of services - laying of pipes for gas - services fall under Works Contract or otherwise was raised first time before this Tribunal - various factual aspects have to be verified that whether the service was provided along with the supply of material, whether the appellant have discharged the Sales Tax/WCT etc - remand to adjudicating authority....