2023 (3) TMI 1602

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....mber (Technical) For the Appellant : Shri G. Natarajan, Learned Advocate For the Respondent : Shri M. Ambe, Learned Deputy Commissioner Order [Per Hon'ble Mr. P. Dinesha] This appeal is filed by the taxpayer against the impugned Order-in-Appeal No. CMB-CEX-000-APP-232-13 dated 25.07.2013 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore. 2.....

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....hence, there was no tax liability on the appellant for the period up to 01.07.2010. 2.3 It was also urged that the activities they undertook were in the nature of works contract as it involved the sale of materials also and hence, the same would be taxable under the head 'works contract' service under Section 65(105)(zzzza) ibid. and consequently, that they were not liable to pay Service Tax un....

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....cuments evidencing sale of materials by the appellants that would win the case for appellants to classify the contracts as works contract and not a mere claim that the contracts are in the nature of 'works contract'. In the absence of details regarding submission of documents, as outlined above, the appellants cannot claim their contracts come within the category of 'works contract service'." 3....

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.... before the First Appellate Authority. When the facts are not properly placed on record before the respective authorities along with supporting documents thereto, the authorities will not be able to arrive at a proper conclusion, which only results in multiple litigations like the one in the case on hand, and the same could be avoided by proper response by the taxpayer. 5. In view of the above ....