CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

Michigan Engineers Pvt Ltd Vs Commissioner of Service Tax-II (CESTAT Mumbai) They have not provided any taxable service and the entire work was actually performed by the sub-sub-contractor namely M/s. Relcon, the Tribunal notes that the Commissioner has not addressed the said submissions. Accordingly, directs re-adjudication. The appellant is a Joint Venture. It is the main contractor. Michigan is the sub-contractor. The JV was awarded contract for widening of “Mithi River” post floods at Mumbai in July, 2005. It was to undertake construction of retaining wall to prevent the water from ove...