2019 (12) TMI 69

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner Mr. Amitabrata Roy Ms. Aishwariya Rajyashree for respondent   ORDER Challenge in this writ petition is against order-in- original dated 14th February, 2012 whereby, according to petitioner, a works contract on turnkey basis has been charged for payment of service tax under clause (1), section 65 (39)(a) in Finance Act, 1994. Mr. Shaffiq, learned advocate appears on behalf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udgment was not before the Authority when impugned order was made. Hence, it is a good ground for restoration of the matter to the Authority. Mr. Shaffiq submits in reply, the Authority had clearly expressed in impugned order, on facts, that the contract is a composite works contract consisting of supply and service. In CCE and Customs (supra), Supreme Court said in paragraph 14, inter alia, th....