2021 (10) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh Kumar Singh, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the service is of Repair & Maintenance or Commercial or Industrial Construction Service or Works Contract Service. Accordingly, whether the appellant is entitle for abatement as provided under the law. 02. Shri Dhaval Shah, learned counsel appearing on behalf of the appellant at the outset subm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tration under Maintenance or repair services and discharged the service tax after claiming the abatement as per notification no. 18/2005-ST dated 07.06.2005. The case of the department is that the appellant had provided service of repair and maintenance, therefore, the abatement available for commercial or industrial construction service under Notification 18/2005-ST is not eligible to the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... judgments: • 2018 (9) TMI 1149 Real Value Promoters Pvt. Ltd. • 2018 (10) TMI 403 Futura Interiors • 2018 (15) GSTL 546 (M.P.) 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since the appellant had paid sales tax on the material, the sale of goods and servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s works contract is fulfilled then the service will merit classification under works contract service. The works contract service came into service tax net w.e.f. 01.06.2007 as held by the Hon'ble Supreme Court in the case of Larsen & Toubro (supra). Accordingly, the matter needs to be remanded to the adjudicating authority for verifying the fact of execution of work with material and whether the ....