https://www.taxtmi.com/caselaws?id=205868 The dispute concerned whether the service activities fell within Maintenance or Repair Services or were instead taxable as works contract, and whether Notification No. 12/2003-ST could be claimed if eligibility was established. As the merits were not finally examined and the record required fresh consideration, the matter was remanded to the adjudicating authority for reconsideration of the taxable classification and the notification claim in accordance with natural justice. en-us Mon, 07 Jun 2010 00:00:00 +0530 Mon, 26 Dec 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205868 The dispute concerned whether the service activities fell within Maintenance or Repair Services or were instead taxable as works contract, and whether Notification No. 12/2003-ST could be claimed if eligibility was established. As the merits were not finally examined and the record required fresh consideration, the matter was remanded to the adjudicating authority for reconsideration of the taxable classification and the notification claim in accordance with natural justice. Case-Laws Service Tax Mon, 07 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205868