Service tax classification between two Finance Act categories remains open after notice and further submissions were directed.

Service tax classification was examined in relation to whether the activity fell within Section 65(105)(zzzzj) or Section 65(105)(zzzo) of the Finance Act. No final ruling was rendered on the classification issue at this stage. The Court condoned delay, issued notice, and directed the matter to be listed after written submissions and relevant documents were filed, leaving the substantive classification question open.

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Issues: Whether the service in question fell for classification under Section 65(105)(zzzzj) or Section 65(105)(zzzo) of the Finance Act.

Outcome: Delay condoned, notice issued, and the matter was directed to be listed after written submissions and relevant documents were filed. No final adjudication on the classification issue was made.

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