2019 (6) TMI 1728 - AT - Service Tax

Tribunal Orders Reassessment of Service Tax Refund Claim, Allows New Classification Argument.

The tribunal remanded the case for reconsideration by the adjudicating authority, setting aside the impugned order. The appellant's claim for a refund of ... Refund for service tax paid under Site Formation, Excavation, later realizing it falls under mining service - classification of services - HELD THAT:- It is found that the issue of classification under head of ‘supply of tangible goods for use’ was raised first time before this Tribunal and the same was neither claimed before the lower authority nor it was considered, therefore, as requested by the Ld. Counsel, the matter can be re-considered afresh by the adjudicating authority. Matter remanded to the adjudicating authority for considering a fresh on all the issues. The appellant claimed refund for service tax paid under Site Formation, Excavation, later realizing it falls under 'mining service'. Lower authority rejected refund, classifying service under Site Preparation. Appellant argued for classification as 'supply of tangible goods for use', not raised earlier. Tribunal remanded the matter for fresh consideration by adjudicating authority. Impugned order set aside.