Contract classification and service tax computation required fresh examination, leading to remand for reconsideration of the demand.

The Tribunal found that the contract documents and revised tax computation required closer examination because both sides disputed the service tax demand and the finding that there were no maintenance contracts was not supported by the material placed. It held that the nature and period of work under the contracts had to be reconsidered along with the tax calculation, without expressing any view on the merits. The matter was therefore remanded to the first appellate authority for fresh adjudication after considering all relevant documents produced by both sides.

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Issues: Whether the matter required remand to the first appellate authority for fresh consideration of the contracts and recalculation of the service tax demand.

Analysis: The demand had been reworked by the first appellate authority, but both sides disputed the computation. The contracts produced before the Tribunal indicated that the nature and period of work required closer examination, and the finding that there were no maintenance contracts was found to be incorrect on the material placed. The Tribunal therefore held that all contracts and the tax computations needed reconsideration on the basis of the documents produced by both sides, without expressing any view on the merits.

Conclusion: The matter was remanded to the first appellate authority for fresh adjudication after examining all relevant documents.

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