JUDGMENT

1. Rule. Learned A.G.P. for the respondents waive service. Rule is returnable forthwith.

2. The Assessment Order in this case for the period 1/4/2005 to 31/3/2006 was passed on 30/12/2015 by the Assessing Authority under sec. 23(4) of the Maharashtra Value Added Tax Act, 2002 (for short the MVAT Act). The petitioner filed an appeal against the said Assessment Order. The Appellate Authority passed an order remanding the matter back for a fresh assessment.

3. The petitioner is a works contractor and service provider mainly for ONGC platform at ONGC, Bombay High Site. According to the petitioner, the petitioner had provided the services of the production of water at ONGC platform. On that platform, the sea water i.e. salt water was converted into potable water. The machinery performing the said process belongs to ONGC. The petitioner had only provided the labour and the chartered ship on the higher basis. The petitioner had its own chartered ship and the possession and control of the ship always remained with the petitioner.

4. It is the case of the petitioner that these activities provided by the petitioner were duly served. The petitioner had purchased the raw material in Ma