https://www.taxtmi.com/caselaws?id=206989 Service tax liability on laying hume pipes turned on whether the activity was taxable at all, not on abatement. The lower authorities had proceeded on the wrong footing by treating the dispute as an abatement issue, without examining the assessee's plea that the work was undertaken as a social activity and not for commercial purposes. As the adjudicating authority had not considered evidence on that factual aspect, the impugned order was set aside and the matter remanded for fresh adjudication on the factual issues. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 24 Nov 2011 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206989 Service tax liability on laying hume pipes turned on whether the activity was taxable at all, not on abatement. The lower authorities had proceeded on the wrong footing by treating the dispute as an abatement issue, without examining the assessee's plea that the work was undertaken as a social activity and not for commercial purposes. As the adjudicating authority had not considered evidence on that factual aspect, the impugned order was set aside and the matter remanded for fresh adjudication on the factual issues. Case-Laws Service Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206989