2024 (9) TMI 1877

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....lant : Shri Amal Dave, Advocate For the Respondent : Shri Tara Praksah, Deputy Commissioner (AR) ORDER RAMESH NAIR: We have heard both the sides and perused the records. We find that issues in the present case involved are as under:- (i). Whether the appellant have provided services related to metro project, flyovers, bridge and port, etc. and whether their claim for exemption....

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....he adjudicating authority. He requests for an opportunity to be presented their case with all the factual details before the adjudicating authority. 4. Considering the same, we are of the view that the matter should be remitted back to the adjudicating authority. 4.1. As regard the issue of eligibility of exemption under Notification No. 12/2013-ST dated 01.07.2013 in respect of the services....