Non-classification of service under Works Contract for not producing evidence of VAT payment- CESTAT remand matter back to AA

Anjani Excavation Operation Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that Adjudicating Authority has denied the classification of service under Works Contract solely on the basis that appellant have not produced any evidence to show that the appellant have been paying VAT/ Sales Tax on the execution of contract. Accordingly, it was construed that in the absence of any evidence of VAT payment, the classification under Works Contract was denied and consequently the demand of service tax was confirmed. From perusal of VAT Form 201 submitted before us, it is clear ...