2021 (10) TMI 587

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....or 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 submits that this case is of subsequent period,....

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....arged 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 appellant. Accordingly, the differential duty demand by denyi....

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.... 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 service is vivisected, therefore, the judgment of Hon'ble Supreme Court in the case of Larsen & Tou....

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..... 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 same falls under works contract. Accordingly, the appeal is allowed by way of remand to the adjudicat....